Universal Social Charge (USC)

What is USC?

USC is a tax payable on your total income. Total income for USC purposes includes things such as:

You do not pay USC on:

Captial allowances for plant & machinary and certain buildings are allowed as a deduction before USC is calculated. 

There is no relief from USC for employee pension contributions.

If your total income exceeds €13,000 you pay USC on your full income.

Next: Standard rates and thresholds of USC