Having a full medical card at any point in the year gets you the reduced rate for the whole year, and you can claim back 4 years.
Quick facts
- Who
- Aged 70+, or a full medical card
- Income limit
- €60,000
- Rates 2026
- 0.5% then 2%
- GP visit card
- Doesn't count
- Medical card holders
- Must contact Revenue
- Whole year
- If you had the card at any time
Who gets it
"Reduced rates of USC will apply if your income is €60,000 or less and: you are aged 70 or older or hold a full Medical Card (not a GP visit card)." "If your income is more than €60,000, the standard rates of USC apply."
It applies for the whole year if you turn 70 or "hold a full medical card at any time during the year."
The rates
"The reduced rates for 2026 are: 0.5% on the first €12,012 and 2% on the balance." The standard USC rates go higher on income above that band.
Medical card holders: tell Revenue
"If you hold a medical card and your income is €60,000 or less, you need to contact Revenue to receive the reduced rate." You can do this through MyEnquiries in myAccount.
If you've had a medical card in past years and paid full USC, ask Revenue to review those years too, going back 4 years.
Common questions
Who qualifies for reduced USC in Ireland?
People aged 70 or over, or who hold a full medical card, with income of €60,000 or less.
What are the reduced USC rates for 2026?
0.5% on the first €12,012 and 2% on the balance.
Does a GP visit card give reduced USC?
No. It must be a full medical card.
Is reduced USC applied automatically?
At 70 it applies if Revenue has your date of birth. If it's because of a medical card, you need to contact Revenue.