Definition
What is USC?
USC is an Irish tax on gross income above €13,000, stacked on top of PAYE and PRSI. 2026 rates: 0.5% up to €12,012; 2% to €27,382; 3% on the balance; 8% above €70k (self-employed add 3% above €100k). No pension contribution deduction reduces USC — only PAYE.
Calculators