What are the USC rates for self-employed in Ireland in 2024?
Universal Social Charge (USC) is a tax on gross income for most earners in Ireland. For self-employed individuals with income over €100,000, a 3% surcharge applies on top of standard USC rates. USC rates for 2024: - €0–€12,012: 0.5% - €12,013–€25,760: 2% - €25,761–€70,044: 4% - Over €70,044: 8% Self-employed surcharge: an additional 3% on self-employment income over €100,000 (total: 11% on that portion). Medical card holders (under 70): maximum USC rate is 2% regardless of income. USC is calculated on gross income before any deductions (unlike Income Tax, which is on profits after expenses). It is declared on your Form 11 and paid with your Preliminary Tax in November. You are exempt from USC if your total income is €13,000 or less.
- Bands 2024: 0.5% (up to €12,012), 2% (up to €25,760), 4% (up to €70,044), 8% above
- Self-employed surcharge: +3% on income over €100,000 (making it 11% on that band)
- USC is on gross income — no deduction for business expenses
- Medical card holders: capped at 2% regardless of income level
- Exempt if total income €13,000 or less