USC
USC bands 2026.
The Universal Social Charge has four bands in 2026 with rates from 0.5 percent up to 8 percent. Here are the precise thresholds and worked examples.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
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Common questions
What are the 2026 USC bands?
For 2026: 0.5 percent on the first €12,012 of income, 2 percent on the next €15,370 (covering income from €12,012 to €27,382), 4 percent on the next €42,662 (€27,382 to €70,044), and 8 percent on income above €70,044. Earnings below €13,000 a year are exempt entirely.
Worked example for €50,000 a year
Band 1: €12,012 × 0.5 percent = €60.06. Band 2: €15,370 × 2 percent = €307.40. Band 3: €22,618 × 4 percent = €904.72. Total annual USC: €1,272.18. That is about €106 a month or €24 a week.
Worked example for €100,000 a year
Band 1: €12,012 × 0.5 percent = €60.06. Band 2: €15,370 × 2 percent = €307.40. Band 3: €42,662 × 4 percent = €1,706.48. Band 4: €29,956 × 8 percent = €2,396.48. Total annual USC: €4,470.42.
Are USC bands the same year-on-year?
Mostly yes. The exemption threshold and band edges have been broadly stable for several years, with small adjustments most Budgets. Always check your current Tax Credit Certificate via Revenue myAccount for the figures applied to you.
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