USC is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but before pension contributions.
The Standard Rates of USC
| USC Thresholds | |||
|---|---|---|---|
| 2016 | Rate | 2017 | Rate |
| Income up to €12,012.00 | 1% | Income up to €12,012.00 | 0.5% |
| Income from €12,012.01 to €18,668.00 | 3% | Income from €12,012.01 to €18,772.00 | 2.5% |
| Income from €18,668.01 to €70,044.00 | 5.5% | Income from €18,772.01 to €70,044.00 | 5% |
| Income above €70,044.00 | 8% | Income above €70,044.00 | 8% |
The Reduced Rates of USC
| USC Thresholds | |||
|---|---|---|---|
| Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. | |||
| 2016 | Rate | 2017 | Rate |
| Income up to €12,012.00 | 1% | Income up to €12,012.00 | 0.5% |
| Income above €12,012.00 | 3% | Income above €12,012.00 | 2.5% |
Note 1. ‘Aggregate’ income for USC purposes does not
include payments from the Dept of Social Protection.
Note 2. A ‘GP only’ card is not considered a full medical
card for USC purposes.
The Exempt Categories
These remain unchanged:
| 2016 | 2017 |
|---|---|
| Where an individual’s income for a year does not exceed €13,000 | Where an individual’s income for a year does not exceed €13,000 |
| All Dept. of Social Protection payments | All Dept. of Social Protection payments |
| Income already subjected to DIRT | Income already subjected to DIRT |
3% Surcharge (non-PAYE income)
The surcharge of 3% on individuals who have non-PAYE
income that exceeds €100,000 in a year remains unchanged.