UNIVERSAL SOCIAL CHARGE
Standard Rates of USC
USC Thresholds
2017
Up to €12012.00 |
0.5% |
From €12012.01 to €18772.00 |
2.5% |
From €18772.01 to €70044.00 |
5% |
Above 70044.00 |
8% |
2016
Income |
Rate |
Up to €12012.00 |
1% |
From €12012.01 to €18668.00 |
3% |
From €18668.01 to €70044.00 |
5.5% |
Above 70044.00 |
8% |
2015
Income |
Rate |
Up to €12012.00 |
1.5% |
From €12012.01 to €17576.00 |
3.5% |
From €17756.01 to €70044.00 |
7% |
Above €70044.00 |
8% |
Reduced Rates of USC
USC Thresholds
Individuals aged 70 or over whose aggregate income for the year is €60,000 or less.
Individuals aged under 70 who hold a full medical card whose aggregate income for the year is €60,000 or less
Individuals aged under 70 who hold a full medical card whose aggregate income for the year is €60,000 or less
2017
Income |
Rate |
Up to €12012 |
0.5% |
Above €12012 |
2.5% |
2016
Income |
Rate |
Up to €12012 |
1% |
Above €12012 |
3% |
2015
Income |
Rate |
Up to €12012.00 |
1.5% |
Above €12012.00 |
3.5% |
The Exempt Categories
2015 |
2016 |
2017 |
Where an individual's income for a year does not exceed €12012 |
Where an individual's income for a year does not exceed €13000 |
Where an individual's income for a year does not exceed €13000 |
All Dept of Social Protection payments |
All Dept of Social Protection payments |
All Dept of Social Protection payments |
Income already subjected to DIRT |
Income already subjected to DIRT |
Income already subjected to DIRT |
3% Surcharge (non-PAYE income)
The surcharge of 3% on individuals who have non-PAYE income that exceeds €100,000 in a year - to be changed by Budget 2017?
