AITI Chartered Tax Adviser
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USC

Universal social charge (USC) applies at the following rates:

USC standard rates

First

next

next

balance

1.02.2020

0.5%: €12,012

2%: 8,472

4.5%: €49,560

8%

2019

0.5%: €12,012

2%: €7,862

4.5%: €50,170

8%

2018

0.5%: €12,012

2%: €7,360

4.75%: €50,672

8%

2017

0.5%: €12,012

2.5%: €6,760

5%: €51,272

8%

2016

1%: €12,012

3%: €6,656

5.5%: €51,376

8%

2015

1.5%: €12,012

3.5%: €5,564

7%: €52,468

8%

2011-2014

2%: €10,036

4%: €5,980

7%

USC reduced rates

The reduced rate applies if your income is below €60,000 and you are:

  • aged 70 or over, or
  • a medical card holder aged under 70.*

* For 2011 and 2012 a medical card holder got the reduced rate regardless of age.

The reduced rate applies to 31.12.2020.

2018-2020

0.5%: €12,012

2%

2017

0.5%: €12,012

2.5%

2016

1%: €12,012

3%

2015

1.5%: €12,012

3.5%

2011-2014

2%: €10,036

4%

USC surcharges

A 3% surcharge applies to non-employment income in excess of €100,000 (s 531AN).

A 5% USC “property surcharge” charge applies to income sheltered by area-based property incentives – accelerated capital allowances and “section 23” reliefs (s 531AAE).

Exempt

USC does not apply if total income is below:

2016-2020

€13,000

2015

€12,012

2012-2014

€10,036

USC does not apply to:

  • Department of social protection payments.
  • income already subjected to DIRT.