|
| USC Thresholds (Aged Under 70 years) |
|
|
Rate |
| Income up to €10,036 |
2% |
| Income between €10,036 and €16,016 |
4% |
| Income above €16,016 |
7% |
| Income above €100,000 from self-employment |
10% |
|
|
| USC Thresholds (Aged 70 years or over or holding full medical card) |
Rate |
| Income up to €10,036 |
2% |
| Income above €10,036 |
4% |
| Income above €100,000 from self-employment |
7% |
Exempt Categories:
- Where an individual’s total income for a year does not exceed €10,036
- All Dept of Social Protection payments
- Income already subjected to DIRT.
|
|
