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

• OECD Hierarchy of Taxes.png

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

• Distribution of Irish Exchequer Tax (2000 to 2017).png

  Distribution of Irish Exchequer Tax Revenues

• Irish Exchequer Tax Revenues to GDP and GNI.png

  Irish Exchequer Tax Revenues as % of GDP / GNI*

• 2020 EU ratio of GNI to GDP.png

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

• Tax-to-GDP Ratio (Ireand versus OECD, 2000-2016).png

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

• Average tax wedge for single worker (OECD vs Ireland, 2000 to 2017).png

  Tax wedge for a single worker: OECD versus Ireland.

• Effective employment tax (Ireland vs OECD average, 2017).png

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

• Irish Personal Tax System - OECD Progressivity Ratio (2015).png

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

• EU VAT Rates (2014).png

  VAT rates in 2014 in the EU–28

• OECD 2018 Corporate Tax Rates.png

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