USC is charged progressively (once your income exceeds €13,000).
2026 rate bands (new):
- 5% on the first €12,012
- 2% on the next €16,688 (up to €28,700)
- 3% on the next €41,344 (up to €70,044)
- 8% on any income above that
Non-PAYE income over €100,000 may also include a 3% surcharge (11% total on that excess)
