You only pay the Universal Social Charge (USC) if your total income exceeds €13,000 in a year.

If your income is under this amount, you’re exempt.

Special reduced rates apply if:

  • You are aged 70+ or have a full medical card, and
  • Your income is €60,000 or less

Some income is always exempt, such as:

  • Social welfare payments
  • Certain pension lump sums