The Universal Social Charge (USC) is a tax on your total income (including notional pay and before pension contributions). Unlike some taxes, pension payments don’t reduce your taxable income. It applies to individuals with gross annual income of over €13,000.
What is the USC?
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About the Author: Cathal Maxwell
Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.

