USC Calculator Ireland 2026
Enter your income to see your exact Universal Social Charge bill for 2026, band by band.
Your Details
USC Rates for 2026
| Income Band | Rate |
|---|---|
| €0 – €12,012 | 0.5% |
| €12,012 – €28,700 | 2.0% |
| €28,700 – €70,044 | 3.0% |
| €70,044 – and above | 8.0% |
Income of €13,000 or less is fully exempt from USC. Full medical card holders under 70 pay a maximum rate of 2%, capped at €60,000 income. Self-employed income above €100,000 attracts an additional 3% surcharge.
Revenue.ie Statutory Rates
Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.
Chartered Accountant Reviewed
Formulas designed and verified by a qualified Chartered Accountant (ACA) for USC Calculator.
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