Universal Social Charge

The Universal Social Charge is a tax on income in the Republic of Ireland. It replaced the income levy and the health levy (also known as the health contribution) since 1 January 2011. It is charged on a person's gross income before any pension contributions or Pay Related Social Insurance.

If a person's income is less than €13,000 they pay no Universal Social Charge. (This limit was €4,004 in 2011, €10,036 from 2012 to 2014 and €12,012 in 2015.) Once income is over this limit, a person pays the relevant rate on all income. For example, a person with income of €13,000 will pay no USC. A person with income of €13,001 will pay 0.5% on income up to €12,012 and 2.5% on income between €12,012 and €13,001.

Aggregate income for these purposes does not include payments from the Department of Social Protection.

Universal Social Charge Media

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  Recreation of the OECD Hierarchy of Taxes, which is central to Irish tax policy

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  Distribution of Irish Exchequer Tax Revenues

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  Irish Exchequer Tax Revenues as % of GDP / GNI*

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  Ireland has one of the most disparate GNI to GDP ratios in the EU.

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  OECD Gross Tax-to-GDP ratio (2000–2016)

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  Tax wedge for a single worker: OECD versus Ireland.

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  Irish employee tax rate (single and married) versus the OECD in 2017

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  OECD 2015 Progressivity Ratio: Employment tax rate at 167% average wage vs. 67% average wage.

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  VAT rates in 2014 in the EU–28

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  2018 headline corporate tax rates for all 35 OECD members (pre and post the 2017 U.S. TCJA)