USC is a tax you pay on your gross income. Everyone earning over €13,000 (2023) gross income is liable to pay USC. Payment of USC is due to Revenue when you are filing your tax return.
Standard Rates of USC 2023
| 2023 | Rate |
| First €12,012 | 0.5% |
| €12,012 - €22,920 | 2% |
| €22,920 - €70,044 | 4.5% |
| Balance | 8% |
There is a USC surcharge of 3% if your non-PAYE income is more than €100,000 a year.
Reduced rates of USC apply to some people who:
Are aged 70 or over or hold a full Medical Card (not a GP Visit Card).
The reduced rates apply for the whole year when you:
You are aged 70 or over and your total income is €60,000 or less.
If you hold a medical card, you should tell Revenue to ensure you are on the reduced rate.
If your income is more than €60,000, the standard rates of USC apply to your full income.
If you are self-employed, you pay your USC liability alongside your preliminary tax payment.
You do not have to pay USC on your social welfare payments or on any income you pay Deposit Interest Retention Tax (DIRT) on.
And depending on your age and situation you may be exempt from, or entitled to, reduced rates of USC.
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