What are the USC (Universal Social Charge) rates in Ireland for 2024?

The Universal Social Charge (USC) is a tax on gross income before pension contributions. It replaced the income levy and health levy from 2011 and applies to most earners.

For 2024, the USC rates are: 0.5% on income up to €12,012; 2% on income from €12,013 to €25,760; 4% on income from €25,761 to €70,044; and 8% on income above €70,044. Medical card holders and individuals with total income of €13,000 or less are exempt from USC entirely.

Self-employed income above €100,000 previously attracted an additional 3% surcharge on top of the 8%, but this has been reduced in recent budgets. For 2024, the additional surcharge for non-PAYE income above €100,000 is 3%, making the effective rate on that income 11%.

USC applies to all income from employment, self-employment, rental income, and most other sources. Certain social welfare payments, statutory redundancy payments, and some other specific payments are excluded.