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.

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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.