What you want in your pocket after tax, USC, and PRSI
Typically 25-35 hours (allow for admin time)
52 minus holidays, sick days, quiet periods
Hourly Rate (ex VAT)
€77.41
€95.21 inc. VAT
Day Rate (ex VAT)
€619.24
€761.67 inc. VAT
Gross Revenue
€106,819.15
Total Hours
1380/yr
How the rate is calculated
We work backwards from your desired take-home pay. Starting with your target net income, we add back income tax, USC, PRSI Class S, and business expenses to determine the gross revenue you need. This is then divided by your billable hours to find your hourly rate.
Why billable hours matter
Not all working hours are billable. You need time for administration, marketing, invoicing, and professional development. Most freelancers find 25-35 billable hours per week realistic. Also account for holidays and quiet periods (typically 46-48 working weeks per year).
VAT on your invoices
If your turnover exceeds EUR 37,500 for services you must register for VAT and add 23% to your invoices. This VAT is not your income -- it is collected on behalf of Revenue and remitted via your VAT returns.
Revenue-Aligned: Uses 2025-26 Irish tax rates. Day rate based on 8-hour working day.
How to set your freelance rate and what to factor into your pricing
How do I calculate my freelance rate in Ireland?
Start with your target annual take-home pay, add your estimated tax bill, then divide by your billable hours. For example, if you want €50,000 net and your tax is roughly €20,000, you need €70,000 gross. With 1,500 billable hours per year (about 30 hours per week for 50 weeks), your hourly rate would be around €47 per hour.
What taxes do freelancers pay in Ireland?
Freelancers pay Income Tax (20% on the first €42,000, 40% above), PRSI Class S (4%), and USC (0.5% to 8% in tiers). Your effective tax rate on €50,000 profit is roughly 28% to 30%. On €80,000 profit, it rises to about 35% to 37%. You also pay preliminary tax in advance each year by 31 October.
What costs should my freelance rate cover?
Beyond tax, your rate must cover: holidays (you get no paid leave), sick days, gaps between projects, professional insurance (€300 to €1,000 per year), accountant fees (€500 to €1,500), pension contributions, equipment, software subscriptions, and home office costs. A good rule is to add 30% to 40% on top of what you would accept as an employee salary.
Do I need to charge VAT on my freelance rate?
Only if your annual turnover exceeds €42,500 for services. Below this, you are exempt and do not charge VAT. Above it, you must register with Revenue and add 23% VAT to your invoices. You then file VAT returns every two months. You can reclaim VAT on business purchases. Some freelancers register voluntarily to reclaim VAT on expensive equipment.
How much should I set aside for tax?
A safe rule is to set aside 30% to 35% of every payment you receive. Put this straight into a separate savings account and do not touch it. This covers Income Tax, PRSI, and USC. If you earn over €100,000, set aside closer to 40%. Your preliminary tax payment in October is usually the biggest bill, so having the money ready avoids stress.
What expenses can I deduct to reduce my tax bill?
You can deduct expenses that are wholly and exclusively for business. Common ones include: laptop and phone (€1,000 to €2,000), software subscriptions (€500 to €1,000), professional training, travel to clients, co-working space fees, accountancy, insurance, and a portion of home bills if you work from home. Keep all receipts for at least 6 years.
How do Irish freelance rates compare to the UK?
Irish rates tend to be similar to UK rates for comparable roles, but the tax treatment differs. Ireland has a higher standard rate band (€42,000 vs roughly £37,700 in the UK), but the top marginal rate is higher at 55% vs 47%. Irish freelancers also pay USC, which UK freelancers do not. The cost of living in Dublin is comparable to London.
Revenue-Aligned: Based on 2025 Revenue rates and thresholds. For personal advice, speak to a qualified tax adviser.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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