Standard rates and thresholds of USC

  • 2018
  • First €12,012
  • Next €7,360
  • Next €50,672
  • Balance
  • Rate
  • 0.5%
  • 2%
  • 4.75%
  • 8%
  • 2017
  • First €12,012
  • Next €7,360
  • Next €50,672
  • Balance
  • Rate
  • 0.5%
  • 2.5%
  • 5%
  • 8%

Income of €13,000 or less is exempt from USC

Non-PAYE income above €100,000

There is a USC surcharge of 3% if your non-PAYE income is more than €€100,000 a year.