How USC is calculated in 2026: bands, the €13,000 limit and worked examples
USC, the Universal Social Charge, is charged on gross income with no tax credits and no relief for employee pension contributions. This guide shows how the 2026 bands work, what happens at the €13,000 exemption limit, and the reduced rates. All amounts are calculated with the same code as the pay calculator and checked against the worked examples on Revenue's website.
The 2026 USC bands
| Part of income | Rate | Most USC from this band |
|---|---|---|
| First €12,012 | 0.5% | €60.06 |
| €12,012 to €28,700 | 2% | €333.76 |
| €28,700 to €70,044 | 3% | €1,240.32 |
| Over €70,044 | 8% | no upper limit |
The bands are the standard rates for 2026. The 2% band is €16,688 wide in 2026; on the same Revenue page it was €15,370 wide in 2025. Each band applies only to the slice of income inside it, so the rate on the first €12,012 is 0.5% whatever your total pay is.
The exemption limit
If your total income is €13,000 or less, you pay no USC. If it is more than €13,000, you pay USC on all of your income, not just the part above €13,000. The step is large: USC on €13,000 is €0.00, and on €13,001.00 it is €79.84. The first euros are charged at 0.5%, so the cost of crossing the limit is small, but it is a step and not a gradual rise.
Worked examples
Each example applies the bands to the full income. The incomes of 25,000, 50,000 and 75,000 match the examples Revenue publishes for 2026.
| Income | Working | USC |
|---|---|---|
| €25,000 | €12,012.00 at 0.5% = €60.06; €12,988.00 at 2% = €259.76 | €319.82 |
| €50,000 | €12,012.00 at 0.5% = €60.06; €16,688.00 at 2% = €333.76; €21,300.00 at 3% = €639.00 | €1,032.82 |
| €75,000 | €12,012.00 at 0.5% = €60.06; €16,688.00 at 2% = €333.76; €41,344.00 at 3% = €1,240.32; €4,956.00 at 8% = €396.48 | €2,030.62 |
| €100,000 | €12,012.00 at 0.5% = €60.06; €16,688.00 at 2% = €333.76; €41,344.00 at 3% = €1,240.32; €29,956.00 at 8% = €2,396.48 | €4,030.62 |
Take €50,000. The first €12,012 costs €60.06. The next €16,688 up to €28,700 costs €333.76. The €21,300 that remains is in the 3% band and costs €639.00. The total is €1,032.82.
How much of your pay USC takes
Because the low bands apply to every earner, the share of pay taken by USC rises slowly as pay rises. USC is only one of three deductions; income tax and PRSI come on top and are shown in the take-home pay guide.
| Income | USC | Share of pay |
|---|---|---|
| €20,000 | €219.82 | 1.10% |
| €30,000 | €432.82 | 1.44% |
| €50,000 | €1,032.82 | 2.07% |
| €70,000 | €1,632.82 | 2.33% |
| €100,000 | €4,030.62 | 4.03% |
| €150,000 | €8,030.62 | 5.35% |
Where the top rate starts
The 8% rate applies only above €70,044. At €100,000, €29,956 is in that band, which is €2,396.48 of the €4,030.62 USC. Because USC has no credits, a euro earned above €70,044 loses 8% to USC, on top of 40% income tax and PRSI.
Reduced rates
People aged 70 or over, and people with a full medical card, pay reduced USC if their income is €60,000 or less: 0.5% on the first €12,012 and 2% on the rest. A medical card holder has to tell Revenue. If income is above €60,000, the standard bands apply to everything.
| Income | Standard rates | Reduced rates |
|---|---|---|
| €50,000 | €1,032.82 | €819.82 |
| €60,000 | €1,332.82 | €1,019.82 |
At exactly €60,000 the reduced rates still apply. One euro over, the standard bands take over and USC jumps by €313.03. The calculator has a checkbox for the reduced rates.
What this guide does not cover
USC for self-employed income, including any additional charge on higher self-employed income, is not covered, nor are the rules for spouses and civil partners, redundancy payments or income that is exempt from USC. Revenue has separate pages for each.
Work out your own take-home paySources
- Revenue: Standard rates and thresholds of USC
- Revenue: USC overview
- Revenue: Calculating your USC (2026 examples)
- Revenue: Reduced rates of USC
- Every rate used, with its source and check date: Sources and rates
This calculator is general information based on the official pages listed on the Sources page. It does not take your personal circumstances into account, and your payslip or Revenue tax credit certificate may differ. Rates as at 2 November 2026.