USC bands for 2027
| Your income | Rate |
|---|---|
| First €12,012 | 0.5% |
| Next €18,288 | 2% |
| Next €39,744 | 3% |
| Balance | 8% |
In other words: 0.5% up to €12,012, 2% from €12,013 to €30,300, 3% from €30,301 to €70,044 and 8% above €70,044. In 2026 the 2% band ended at €28,700; nothing else moved.
If your total income for the year is €13,000 or less, you pay no USC at all. Above that, USC is charged on all of it, from the first euro. Self-employed income over €100,000 pays a further 3%.
USC at common salaries
For an employee under 70 without a full medical card. USC is charged on your gross pay: pension contributions do not reduce it.
| Salary | USC 2026 | USC 2027 | Change |
|---|---|---|---|
| €20,000 | €220 | €220 | €0 |
| €30,000 | €433 | €420 | −€13 |
| €40,000 | €733 | €717 | −€16 |
| €50,000 | €1,033 | €1,017 | −€16 |
| €80,000 | €2,431 | €2,415 | −€16 |
| €100,000 | €4,031 | €4,015 | −€16 |
The most anyone saves is €16 a year: €1,600 moved from 3% to 2%. Below €28,700 nothing changes.
Reduced USC: 70 and over, or a full medical card
If your income is €60,000 or less and you are aged 70 or over, or you hold a full medical card (not a GP visit card), you pay 0.5% on the first €12,012 and 2% on the rest. Medical card holders need to tell Revenue to get it. Above €60,000 the standard rates apply.
Income with no USC
Payments from the Department of Social Protection, such as Jobseeker's, the State Pension or Illness Benefit, are not subject to USC. Nor are deposit interest that has had DIRT taken off, income under Rent-a-Room relief or the Childcare Services relief, and some employer benefits such as the Cycle to Work scheme and travel passes.
How USC has changed
| Tax year | 2% band up to | Middle rate | Middle band up to |
|---|---|---|---|
| 2022 | €21,295 | 4.5% | €70,044 |
| 2023 | €22,920 | 4.5% | €70,044 |
| 2024 | €25,760 | 4% | €70,044 |
| 2025 | €27,382 | 3% | €70,044 |
| 2026 | €28,700 | 3% | €70,044 |
| 2027 | €30,300 | 3% | €70,044 |
In every year the 0.5% rate applies to the first €12,012 and 8% above the middle band. The middle rate came down from 4.5% to 4% in 2024 and to 3% in 2025, and the 2% band has been widened every year to keep pace with the minimum wage.
Where this comes from
2022 to 2026 rates, the exemption limit, reduced rates and exempt income: Revenue, Universal Social Charge. 2027: Department of Finance, Budget 2027: Tax Policy Changes, section 2.1.2. The document gives the top of the 3% band as 70,444; its own tables use €70,044, unchanged, which is what we show. Checked on 6 October 2026.
USC 2027: common questions
What are the USC rates for 2027?
0.5% on the first €12,012, 2% on the next €18,288, 3% on the next €39,744 and 8% on the rest. You pay nothing if your income is €13,000 or less.
Did USC change in Budget 2027?
Only the 2% band, which now runs to €30,300 instead of €28,700. The rates, the exemption limit and the other bands are the same.
Is USC being abolished?
No. Budget 2027 kept USC and its four rates.
Do I pay USC on the minimum wage in 2027?
Yes, but only at 0.5% and 2%. A full-time job at €14.94 an hour, €30,298 a year, stays inside the 2% band, which ends at €30,300.
Does a pension contribution reduce USC?
No. Pension contributions reduce income tax, but USC is charged on your pay before them.