In short
If you hold a full medical card, or you're aged 70 or over, and your total income is €60,000 or less, you pay USC at no more than 2%: 0.5% on the first €12,012 and 2% on the rest. If you're on the reduced rate but your payroll still shows 3% USC, you may be overpaying.
Who qualifies
- Holders of a full medical card (a GP visit card isn't enough)
- People aged 70 or over
- In both cases, total income of €60,000 or less for the year
Rates
| First €12,012 | 0.5% |
| Balance | 2% |
Income of €13,000 or less a year is exempt from USC for everyone.
How to check
Tell Revenue in myAccount that you have a medical card, and check that the reduced rate shows on your payslip. If it's been wrong for past years, the overpaid USC can be claimed back for four years.
Get your tax back
Paid USC at the full rate when you were due the reduced rate? You can get that tax back as a refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: Reduced rates of USC. Confirm current thresholds against our credits and rates table.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
