Universal Social Charge (USC)
Reduced rates of USC
Reduced rates of USC will apply if your income is €60,000 or less and:
- you are aged 70 or older
- or
- hold a full Medical Card (not a GP visit card).
If you hold a medical card and your income is €60,000 or less, you need to contact Revenue to receive the reduced rate.
The reduced rates will apply for the whole year when you:
- reach the age of 70 and your income is €60,000 or less
- or
- hold a full medical card at any time during the year.
Note
If your income is more than €60,000, the standard rates of USC apply. You cannot avail of the reduced rates.
Reduced rates
The reduced rates for 2025 are:
- 0.5% on the first €12,012
- and
- 2% on the balance.
Historical reduced rates
| Year | Reduced rates on the first €12,012 | Reduced rate on the balance |
|---|
| 2024 |
0.5% |
2% |
| 2023 |
0.5% |
2% |
| 2022 |
0.5% |
2% |
| 2021 |
0.5% |
2% |
Next: Other rates of USC