Universal Social Charge (USC)
Standard rates and thresholds of USC
Note
Changes to this information were announced by the Minister for Finance in his budget speech on 1 October 2024. For more information, please see Budget 2025.
The standard rates and thresholds of USC are:
Standard rates and thresholds of USC for 2024
| Threshold for 2024 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €13,748 |
2% |
| Next €44,284 |
4% |
| Balance |
8% |
Standard rates and thresholds of USC for 2023
| Threshold for 2023 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €10,908 |
2% |
| Next €47,124 |
4.5% |
| Balance |
8% |
Standard rates and thresholds of USC for 2022
| Threshold for 2022 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €9,283 |
2% |
| Next €48,749 |
4.5% |
| Balance |
8% |
Standard rates and thresholds of USC for 2021
| Threshold for 2021 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €8,675 |
2% |
| Next €49,357 |
4.5% |
| Balance |
8% |
Standard rates and thresholds of USC for 2020
| Threshold for 2020 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €8,472 |
2% |
| Next €49,560 |
4.5% |
| Balance |
8% |
Standard rates and thresholds of USC for 2019
| Threshold for 2019 | Rate |
|---|
| First €12,012 |
0.5% |
| Next €7,862 |
2% |
| Next €50,170 |
4.5% |
| Balance |
8% |
Next: Reduced rates of USC