Self-employed tax calculator for Ireland

Your profit is turnover minus allowable expenses. Income tax is 20 % up to €44,000 for a single person and 40 % above. Married couples with one income have a €53,000 band.

You get the personal tax credit of €2,000 (€4,000 for a married couple) and the earned income tax credit of €2,000. The credits come off the tax, not off the income.

USC is charged on the whole profit in bands from 0.5 % to 8 %, plus a 3 % surcharge on self-employed income over €100,000. PRSI Class S applies once income reaches €5,000, with a minimum of €650.

You file Form 11 by 31 October of the following year and pay the balance then. On the same date you pay preliminary tax for the current year: at least 90 % of this year or 100 % of last year. Paying and filing on ROS gives a few extra weeks.

• You trade as a sole trader resident and domiciled in Ireland, and the profit is your only income.
• Married couples are treated as jointly assessed with one income. For two incomes the 20 % band can grow by up to €35,000.
• Pension relief uses the age-related limits on earnings up to €115,000 and lowers income tax only, not USC or PRSI.
• PRSI uses the blended rate Revenue applies to the whole year in self-assessment: 4.125 % for 2025 and 4.2375 % for 2026.
• Capital allowances, losses carried forward, VAT and the reduced USC rates for medical card holders are not included.
• Preliminary tax shows the minimum to pay by 31 October. The 105 % option for direct debit payers is left out.

When is the Form 11 deadline?

The legal date is 31 October of the year after the tax year. If you file and pay on ROS, Revenue usually extends it. For 2025 returns the ROS date was 18 November 2026.

What PRSI rate do I pay as a sole trader?

The Class S rate rose on 1 October 2025 and again on 1 October 2026. Revenue applies a blended rate to the whole year: 4.125 % for 2025 income and 4.2375 % for 2026 income, with a minimum of €650.

How much preliminary tax do I need to pay?

Enough to cover 90 % of this year’s final liability, or 100 % of last year’s. Paying less means interest. In your first year of trading there is no preliminary tax to pay.

Can I reduce my tax with pension contributions?

Yes. Contributions to a personal pension or PRSA get relief at your highest income tax rate, up to 15 % to 40 % of earnings depending on age, on earnings up to €115,000.

• www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx
• www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx
• www.gov.ie/en/department-of-social-protection/publications/prsi-class-s-rates
• www.gov.ie/en/department-of-social-protection/publications/operational-guidelines-prsi-pay-related-social-insurance-contributions-and-classes
• www.revenue.ie/en/jobs-and-pensions/usc/index.aspx
• www.revenue.ie/en/self-assessment-and-self-employment/guide-to-self-assessment/what-is-preliminary-tax.aspx
• www.revenue.ie/en/self-assessment-and-self-employment/filing-your-tax-return/index.aspx
• www.revenue.ie/en/tax-professionals/ebrief/2026/no-0342026.aspx