USC bands and rates Incomes of €13,000 or less are exempt €0 to €12,012 @ 0.5% €12,013 to €19,372 @ 2% €19,372 to €70,044 @ 4.75% €70,045 to €100,000 @ 8% PAYE income in excess of €100,000 @ 8% Self-employed income in excess of €100,000 @ 11%   Minimum wage … Continue reading Budget 2018 – Highlights