USC Calculator Ireland
Work out your Universal Social Charge in seconds. This free USC calculator applies the 2026 bands — 0.5% to €12,012, 2% to €28,700, 3% to €70,044 and 8% above — and shows exactly what comes off your payslip.
USC bands for 2026
The Universal Social Charge is a tax on gross income that sits apart from PAYE income tax. Budget 2026 set the bands the calculator above uses:
| Band | Income range | Rate |
|---|---|---|
| 1 | First €12,012 | 0.5% |
| 2 | €12,012.01 – €28,700 | 2% |
| 3 | €28,700.01 – €70,044 | 3% |
| 4 | Over €70,044 | 8% |
Worked examples
| Annual gross | USC per year | Per month | Effective rate |
|---|---|---|---|
| €30,000 | €433 | €36 | 1.4% |
| €40,000 | €733 | €61 | 1.8% |
| €50,000 | €1,033 | €86 | 2.1% |
| €80,000 | €2,431 | €203 | 3.0% |
Why tax credits don’t reduce your USC
Income tax credits like the €2,000 personal credit only cut your PAYE bill. USC is a separate charge on gross income and is mostly immune to tax credits, which is why even modest salaries pay something. Self-employed readers should note the top USC rate for non-PAYE income is higher — check current Revenue rates before relying on the PAYE bands here.
USC vs PRSI — what is the difference?
USC goes straight to the exchequer and buys you nothing directly. PRSI, by contrast, builds your record for the State Pension (contributory) and benefits such as maternity benefit. Both are charged on gross pay, and both are deducted by your employer alongside PAYE. See our PRSI calculator for the Class A rates.
Frequently asked questions
What is USC in Ireland?
The Universal Social Charge (USC) is a tax on gross income in Ireland with 2026 bands at 0.5%, 2%, 3% and 8%. It is deducted by your employer alongside PAYE and PRSI and is mostly immune to tax credits.
How much USC do I pay on a €40,000 salary?
About €733 a year in 2026: €60 at 0.5%, €334 at 2% and €339 at 3%. That is roughly €61 a month.
What is the top USC rate?
8% on income above €70,044. For most PAYE earners the 3% band is the highest they touch.
Why doesn't my tax credit reduce USC?
Credits such as the €2,000 personal credit apply to income tax only. USC is calculated on gross income before credits, so a rise in credits does not lower your USC bill.
Popular Ireland salary breakdowns
Exact 2026 take-home pay for every common salary:
- €30,000 after tax in Ireland
- €35,000 after tax in Ireland
- €36,000 after tax in Ireland
- €37,000 after tax in Ireland
- €38,000 after tax in Ireland
- €39,000 after tax in Ireland
- €40,000 after tax in Ireland
- €41,000 after tax in Ireland
- €42,000 after tax in Ireland
- €43,000 after tax in Ireland
- €44,000 after tax in Ireland
- €45,000 after tax in Ireland
- €50,000 after tax in Ireland
- €60,000 after tax in Ireland
- €70,000 after tax in Ireland
- €80,000 after tax in Ireland