For full USC calculation as part of take-home, use the unified calculators.
2026 USC bands
| Band | Rate |
|---|---|
| Up to €12,012 | 0.5% |
| €12,012 to €27,382 | 2% |
| €27,382 to €70,044 | 4% |
| Above €70,044 | 8% |
Exemption
Total annual income under €13,000: USC is zero.
Reduced rates
Medical card holders and people over 70 with income under €60,000 pay max 2% on income above the exemption.