Here are the 2025 USC rates for most people:

Band

Rate

Up to €12,012

0.5%

€12,012.01 – €27,382

2%

€27,382.01 – €70,044

3%

Over €70,044

8%

Extra charges:

  • If you’re self-employed and earn over €100,000, you pay a 3% surcharge on that portion (making it 11%).

Example:
For income of €50,000:

  • 0.5% on €12,012 = €60.06
  • 2% on €15,370 = €307.40
  • 3% on €22,618 = €678.54
  • Total USC = €1,046