Ireland USC 2027 Calculator — Universal Social Charge
Calculate Ireland's Universal Social Charge (USC) for 2027 — progressive bands of 0.5% / 2% / 4% / 8%, including medical card holder concessions and €13,000 USC-exempt threshold.
USC vs PAYE vs PRSI
Ireland deducts THREE things from your pay: PAYE (income tax), PRSI (social insurance), and USC (Universal Social Charge). USC is separate — it has its own bands and exemptions, including a €13,000 income threshold below which NO USC applies at all.
2027 USC Bands
0.5% on €0-€12,012. 2% on €12,012-€25,760. 4% on €25,760-€70,044. 8% on income above €70,044. An extra 3% surcharge applies for non-PAYE income (e.g., self-employed schedule D) over €100,000.
Medical Card Holders
Full medical card holders or persons aged 70+ pay reduced USC: 2% maximum on income up to €70,044. The 4% and 8% bands don't apply. Significant saving for older or low-income card holders.
Exemption Threshold
If your total income for the year is ≤ €13,000, you pay NO USC at all. Just over the threshold? You pay USC on ALL income, not just the excess. Plan year-end income carefully if near the line.
Source: revenue.ie USC rates 2026 indexed to 2027. Last updated: May 2026.
Frequently Asked Questions
Why is USC separate from PAYE?
USC was introduced in 2011 as an emergency budget measure — kept since then because it's harder to politically reverse than raising PAYE rates. Separate calculation, separate bands.
Do I pay USC on pension income?
Yes generally — but persons over 70 pay max 2%. Some social welfare payments (Jobseeker's, child benefit) are USC-exempt.
Self-employed surcharge?
Yes. Non-PAYE income over €100,000 attracts an extra 3% USC, making the top rate 11% effective.
Is rental income subject to USC?
Yes. Rental profit (after allowable expenses) is added to total income and subject to USC at the standard rates.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.