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Annual USC
€1,859
Monthly
€155
Eff. Rate
3.1%
Calculate your Universal Social Charge. Supports medical card relief, over-70 reduced rates, and pension AVC impact on USC liability.
Total USC
€1,859
Monthly: €155 · Effective rate: 3.1%
Medical Card
Off
Over 70
No
USC Savings
You're in the 4.5% USC band. Pension AVCs reduce your gross income and could bring you below thresholds.
USC Guide
How USC Works
USC is a progressive charge on gross income: 0.5% up to €13k, 2% to €25.9k, 4.5% to €70k, and 8% above €70k. Each band applies only to income within that range.
Exemptions & Reliefs
Under €13k: no USC. Medical card: max 2% rate. Over 70: max 4.5% rate. These reliefs are applied automatically here.
Reducing Your USC
Pension AVCs reduce your gross income for USC purposes. Each €1k of AVC saves ~€80 in USC at the 8% rate. At the 4.5% rate, saving is ~€45.
Frequently Asked Questions
Universal Social Charge is a tax on gross income. It has 4 bands: 0.5% (€0-€13k), 2% (€13k-€25.8k), 4.5% (€25.8k-€70k), and 8% (€70k+).
Income under €13,000/year is exempt. Medical card holders pay max 2%. Over-70s pay max 4.5% instead of 8%.
Yes — if rental profit exceeds €1,900/year. USC is charged on total income including rental profits.
Yes — pension AVCs reduce your gross income for USC purposes, lowering your total USC liability.
At €70,044, the rate jumps from 4.5% to 8% on every euro above. This creates a 3.5% marginal spike.
Yes — USC rates and bands are identical for employees and self-employed individuals in 2026.
No — dividends are not subject to USC. Only earned income, rental income, and certain investment income.
USC is deducted from your pay by your employer via payroll (PAYE). Self-employed pay via self-assessment.
Medical card holders pay a maximum USC rate of 2% instead of the standard rates up to 8%.
Individuals aged 70+ pay a maximum USC rate of 4.5% on income above €70,044 instead of 8%. This applies regardless of medical card.
Scenario-based suggestions to help you validate your result and explore the next decision point.