Universal Social Charge rates for 2026
Understand the €13,000 exemption, standard USC bands and why employee pension contributions do not reduce USC.
Standard USC rates for 2026
| Income slice | Rate |
|---|---|
| First €12,012 | 0.5% |
| Next €16,688, to €28,700 | 2% |
| Next €41,344, to €70,044 | 3% |
| Balance above €70,044 | 8% |
The €13,000 exemption is all or nothing
If total income for USC purposes is €13,000 or less in 2026, no USC is due. Once total income exceeds €13,000, the rates apply from the first euro rather than only to the excess above €13,000.
For example, the standard bands produce €319.82 of USC on €25,000: €60.06 on the first €12,012 and €259.76 on the remaining €12,988.
Pension contributions do not reduce USC
Revenue states that employee pension contributions do not receive USC relief. The take-home calculator therefore uses gross salary for USC even when an eligible pension amount reduces income subject to ordinary Income Tax.
Reduced rates
A person aged 70 or older, or a person holding a full Medical Card, may qualify for reduced rates when total income is €60,000 or less. For 2026 those reduced rates are 0.5% on the first €12,012 and 2% on the balance. A GP visit card is not a full Medical Card for this purpose.
Income can be broader than salary
USC total income can include employment income, taxable benefits, self-employed income, rent, dividends and other chargeable amounts. Some payments and categories are exempt. A salary-only calculator cannot safely infer a person’s complete USC position.
Official sources
Add USC to an Irish salary.
See ordinary Income Tax, USC and Class A PRSI in one transparent annual estimate.