USC Rates in 2019

Summary of USC Rates in 2019

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

These new  USC rates and bands apply from January 1st 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)

Summary of 2019 USC Rates

€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

There were also some income tax reductions in Budget 2019.

You can check here how much your your take home pay will increase overall in 2019.


Universal Social Charge (USC)  began in January  2011.  It was introduced in the 2011 Budget  – 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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