The €13,000 exemption
If total income for USC purposes is no more than €13,000, USC is not payable. This is an exemption test, not a tax-free band that is deducted from higher income.
The first two bands
For 2026, the first €12,012 is charged at 0.5%. The next €16,688 takes cumulative income to €28,700 and is charged at 2%.
The 3% and 8% bands
The next €41,344, bringing cumulative income to €70,044, is charged at 3%. Standard-rate income above €70,044 is charged at 8%.
Reduced and special rates
Full medical-card holders may qualify for reduced treatment, while self-employed income above specified levels can face an additional rate. A standard calculator should not silently assume either case.
Common questions
Frequently asked questions
What are the standard 2026 USC rates?+
They are 0.5%, 2%, 3% and 8% across the published bands.
Are pension contributions deducted before USC?+
Revenue states that employee pension contributions do not receive relief from USC.
Official source and scope
Revenue: standard USC rates and thresholdsRule period: Current published rules within the guide’s stated period and scope
Next scheduled review: 15 December 2026
The guide’s rule statements, scope and linked calculator were reviewed against the primary source shown on the page.
This guide explains general rules and does not replace personalised tax, financial, employment or legal advice. For exact filing, payroll, lending or compliance decisions, use the official source and professional guidance where needed.