USC Calculator Ireland
Free USC calculator for checking one part of your Irish tax and payroll deductions.
Income Details
USC Estimate
Enter your gross income and click Calculate USC to see your Universal Social Charge breakdown.
How this USC estimate is calculated
USC is calculated separately from PAYE and PRSI. The calculator first annualises your income and then applies the relevant USC bands and assumptions.
- Income is converted to an annual amount based on the selected frequency.
- The USC exemption threshold is checked first.
- Each USC band is calculated separately and added together.
- Reduced USC and non-PAYE surcharge assumptions are applied based on the options selected, then the annual figure is converted back to common pay periods.
Source note: Revenue.ie Universal Social Charge guidance. This is an estimate only and not financial advice.
What is the Universal Social Charge (USC)?
The Universal Social Charge (USC) is a tax on income that replaced the income levy and health levy in Ireland in January 2011. It applies to gross income before pension contributions or PRSI deductions and is charged at different rates depending on your total annual income.
For the 2026 tax year, income up to €13,000 is exempt from USC. Above that threshold, USC is charged in bands at standard rates. Reduced rates apply where total income is €60,000 or less and the individual is either aged 70+ or holds a full medical card. Self-employed individuals with income above €100,000 may also be subject to an additional 3% non-PAYE USC surcharge.
USC is normally collected through PAYE for employees, while self-employed people include it in their self-assessed tax calculations. Understanding your USC helps you verify your payslip and plan your overall deductions more accurately.