USC Rates 2019

Summary of USC Rates in 2019

As expected there were some adjustments to the Universal Social Charge (USC) in Budget 2019 .

The 4.75%  rate of the Universal Social Charge will be cut to 4.5% . (This is the rate on incomes between €19,300 and €70,000) . 
 The ceiling of the second USC rate band will be increased from €19,372 to €19,874 in order to ensure that the salary of a full-time worker on the minimum wage will remain outside the top rates of USC .

(People with Income under €13000 are exempt)

These new  USC rates and bands apply from Jan 1st 2019

€0 – €12,012    0.5%
€12,012  – €19,874     2%
€19,874 – €70,044   4.5%
€70,044  plus    8%

Self -employed income over €100,000 : have a 3% surcharge


The 2011 Budget  in Ireland introduced a new tax on income called the Universal Social Charge (USC) which began in January  2011.  This was the last Budget of the Fianna Fail/ Green coalition.

More here about the History of the USC in Ireland

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