Universal social charge (USC)

Universal social charge (USC) is the tax paid on gross income for anyone earning over €13,000 If you are self­employed, you pay what you owe in USC alongside your preliminary tax payment USC is paid to Revenue and forms part of your self­assessment tax return

The standard USC rates for 2021/2022 are

Note that there is a 3% USC surcharge if your non­PAYE income is more than €100,000 a year

What are circumstances for reduced rates of USC?

Reduced rates of USC depend on age and personal circumstances Exemptions or reduced rates may apply if you are aged 70 and over; and/or you hold a full Medical Card; note that the taxpayer is responsible for informing Revenue if they hold a full medical card

Reduced rates will apply for the whole year if you are aged 70 or over; and/or your total income is €60,000 or less. If your income is over €60,000 then the standard rates of USC apply to your full income