Quick answer
- The complete 2026 standard-rates table appears once on this page and is not duplicated across the USC calculator or supporting guides.
- 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.
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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 |
This is the site’s single canonical standard-rates table. 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. The dedicated USC Exemptions guide explains that boundary without repeating 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. The separate “How USC Is Calculated” guide teaches the method with a different worked salary so these examples are not repeated elsewhere.
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 |
Keeping these specialist rules on their own pages makes this URL a fast and unambiguous current-rates reference.
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?
It appears once in the first section of this page. The calculator and supporting guides link here instead of reproducing it.
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 or the How USC Is Calculated guide. Both link back to this canonical table rather than repeating it.
Sources & references
Related calculators
Use these tools for the numbers behind this guide.