Universal Social Charge (USC) bands and rates adjusted for 2025
Budget 2025 adjusted the Universal Social Charge bands and cut the 4% rate to 3% on the second USC band — the first USC rate reduction in several years. The change modestly raises take-home pay for middle earners; the adjustment is designed to offset fiscal-drag effects of wage growth.
Who it affects: All employees and self-employed Irish tax residents.
Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19