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.