Quick answer
- The 2026 standard rates apply in slices: 0.5%, 2%, 3% and 8%, with annual limits shown in the table below.
- Each percentage applies only to the income slice inside that row, not to the full income.
- The first three standard slices end at a cumulative annual income of €70,044.
- Use the linked calculation, exemption and reduced-rate guides for those separate questions.
Estimate Universal Social Charge
Use the USC Calculator to estimate Universal Social Charge for your income and applicable circumstances.
On this page
2026 standard USC rates and bands
| Slice of annual USC income | 2026 rate | Maximum charge in slice |
|---|---|---|
| First €12,012 | 0.5% | €60.06 |
| Next €16,688 (€12,012.01 to €28,700) | 2% | €333.76 |
| Next €41,344 (€28,700.01 to €70,044) | 3% | €1,240.32 |
| Balance above €70,044 | 8% | No upper limit |
Each percentage applies only to the income slice in its row. Crossing €70,044 does not cause the earlier income to be charged again at 8%.
How to read the cumulative cut-off points
The first row ends at €12,012. Adding the next €16,688 creates the second cumulative cut-off point of €28,700. Adding the next €41,344 creates the final standard cut-off point of €70,044. Income above that point enters the balance row.
The €13,000 exemption is a separate annual eligibility test and is not another row in this rate table. Read the USC Exemptions guide to check whether the exemption applies before using the standard bands.
What changed from 2025 to 2026
The first cut-off point and the overall €70,044 top threshold remain unchanged. The 2% slice is €1,318 wider in 2026 and the 3% slice is correspondingly narrower, so the same final threshold is preserved.
| Reference | 2025 | 2026 |
|---|---|---|
| End of first slice | €12,012 | €12,012 |
| End of second slice | €27,382 | €28,700 |
| End of third slice | €70,044 | €70,044 |
For income high enough to use the full widened slice, moving €1,318 from 3% to 2% reduces standard USC by €13.18 compared with the equivalent 2025 calculation. Historical searches should still use the correct table for their tax year.
Worked reference amounts using the table
| Annual USC income | Income slices used | Standard USC |
|---|---|---|
| €25,000 | First and second slices | €319.82 |
| €50,000 | First three slices | €1,032.82 |
| €75,000 | All slices, including €4,956 in the balance row | €2,030.62 |
The €25,000 and €50,000 amounts reproduce Revenue’s published examples. For the step-by-step method, read How USC Is Calculated.
When this standard table is not the whole answer
| Your situation | Use this page for | Then read |
|---|---|---|
| Total income near €13,000 | The standard table after liability is established | USC Exemptions Ireland |
| Age 70+ or full Medical Card | Standard comparison only | Reduced-Rate USC Ireland |
| High non-PAYE income | Ordinary standard slices | USC for Self-Employed Income |
| Payslip mismatch | Annual reference amount | USC on Your Payslip |
Check the guide for your circumstances before relying on the standard rates alone.
Use the table differently for planning and reconciliation
| Task | How to use this page | Final authority |
|---|---|---|
| Salary planning | Apply the current table to expected annual USC income | Calculator estimate |
| Payslip check | Use the table as an annual reference, then compare year-to-date figures | RPN, payslip and Revenue pay record |
| Prior-year review | Use the table for that historical year, not the current table | Statement of Liability |
| Self-assessment | Use the standard table before any applicable specialist surcharge | Income Tax return and assessment |
A rate table supplies the percentages and cut-off points. It does not by itself decide which receipts are liable, whether reduced treatment applies or whether payroll has already deducted the correct annual amount.
Frequently asked questions
Where is the complete 2026 USC rates table?
The first section lists the four standard rates, their annual income slices and the maximum charge within each slice.
Does the top USC rate apply to my full income?
No. It applies only to the income above the final standard cut-off point.
What is the final standard USC threshold in 2026?
The first three slices end at cumulative annual USC income of €70,044.
Did the top threshold change for 2026?
No. It remains €70,044, but the 2% slice widened and the 3% slice narrowed compared with 2025.
Why do some websites show different USC figures?
They may use an older tax year, apply one rate to all income, ignore the exemption or confuse standard and reduced treatment.
Are USC bands transferable between spouses?
No. Revenue applies USC cut-off points to each spouse or civil partner individually.
Does this table include reduced-rate USC?
No. This is the standard table. Reduced treatment has separate eligibility and is explained in the dedicated reduced-rate guide.
How can I apply the table to my salary?
Use the USC Calculator for an estimate or the How USC Is Calculated guide for a step-by-step explanation.
Sources & references
Related calculators
Use these tools for the numbers behind this guide.