Estimate your Irish self-employed tax bill — income tax, PRSI, and USC — on your Form 11 profit.
Taxable Income
€85,000.00
Total Tax
€32,302.86
Net Income
€52,697.14
Self-Employed Tax in Ireland
Self-employed individuals pay Income Tax (20% on first EUR 42,000, 40% thereafter), USC, and PRSI Class S at 4% on all income. You can deduct legitimate business expenses before calculating your tax liability.
PRSI Class S
Self-employed individuals pay PRSI Class S at 4% on all income with a minimum contribution of EUR 500 per year. This covers long-term benefits including the State Pension (Contributory).
Preliminary Tax (Pay & File)
You must pay preliminary tax by 31 October each year. This must be at least 90% of your current year liability or 100% of prior year liability. Late payment attracts interest charges.
Revenue-Aligned: Uses 2025-26 Irish tax rates, USC bands, and PRSI Class S rate of 4%.
How the self-assessment system works and what taxes you owe
What taxes do self-employed people pay in Ireland?
You pay three taxes: Income Tax at 20% on the first €42,000 (single person) and 40% on the rest, PRSI Class S at 4% (minimum €500 per year), and USC at tiered rates from 0.5% to 8%. On €50,000 profit, your total tax bill would be roughly €13,500 to €14,500. The top marginal rate is about 55% when all three taxes are combined.
What is the Earned Income Tax Credit?
Self-employed people get the Earned Income Tax Credit of €1,875 (2025). This is separate from the Personal Tax Credit of €1,875 that everyone gets. Together they reduce your tax bill by €3,750. The Earned Income Tax Credit replaced the old PAYE credit for self-employed workers, so you get the same total credits as employees now.
How do I file my self-employed tax return?
You file a Form 11 through Revenue Online Service (ROS) each year. The deadline is 31 October for paper returns or mid-November for ROS filers. On the form, you report your total business income, deduct allowable expenses, and calculate your tax. You must also pay any balance due and your preliminary tax for the current year at the same time.
What business expenses can I deduct?
Any expense that is wholly and exclusively for your business can be deducted. Common deductions include: office rent, equipment, phone and internet, travel to clients, insurance, accountant fees (€500 to €1,500), professional memberships, stationery, and marketing. If you work from home, you can claim a portion of your household bills based on the space used.
What is the 3% surcharge on self-employed income?
If your total income exceeds €100,000, you pay an additional 3% USC surcharge on any self-employed income above €100,000. This brings the marginal rate to about 55% (40% income tax + 4% PRSI + 8% USC + 3% surcharge). This only applies to the portion above €100,000, not your entire income.
Can I make pension contributions to reduce my tax?
Yes. Pension contributions are one of the best ways to reduce your tax bill. You get tax relief at your marginal rate (20% or 40%) on contributions up to age-related limits. For someone aged 40-49, the limit is 25% of net relevant earnings. So if you earn €80,000, you can contribute up to €20,000 and save €8,000 in income tax (at the 40% rate).
Do I need to keep business records?
Yes. Revenue requires you to keep all business records for at least 6 years. This includes invoices issued and received, bank statements, expense receipts, mileage logs, and contracts. If Revenue audits you and you cannot produce records, they may estimate your income and disallow expenses. Good digital records (scanned receipts, accounting software) are perfectly acceptable.
What happens if I do not file my tax return on time?
Late filing triggers an automatic surcharge: 5% of your tax bill (up to €12,695) if filed within 2 months of the deadline, or 10% (up to €63,485) if later than 2 months. You also lose the right to carry forward certain losses and may face interest on any tax owed at 0.0219% per day. Filing through ROS gives you extra time, so always use it.
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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