Universal Social Charge (USC)

Reduced rates of USC

Reduced rates of USC apply to some people who:

  • are aged 70 or older
  • or
  • hold a full Medical Card (not a GP Visit Card).

The reduced rates apply for the whole year when you:

  • reach the age of 70

     and 

  • your total income is €60,000 or less.

If you hold a medical card you should tell Revenue to ensure you are on the reduced rate.

If your income is more than €60,000, the standard rates of USC apply to your full income.

Reduced rates

2018

  • 0.5% on the first €12,012
  • 2% on the balance

2017

  • 0.5% on the first €12,012
  • 2.5% on the balance

2016

  • 1% on the first €12,012
  • 3% on the balance

2015

  • 1.5% on the first €12,012
  • 3.5% on the balance

2013 and 2014

  • 2% on the first €10,036
  • 4% on the balance

Next: What payments and income are exempt from USC?