USC bands and rates Incomes of €13,000 or less are exempt €0 to €12,012 @ 0.5% €12,013 to €18,772 @ 2.5% €18,773 to €70,044 @ 5% €70,045 to €100,000 @ 8% PAYE income in excess of €100,000 @ 8% Self-employed income in excess of €100,000 @ 11% Medical card holders … Continue reading BUDGET UPDATE 2017