Self-employed tax in Ireland
Sole traders and freelancers in Ireland pay income tax, USC and PRSI under Revenue self-assessment. Here are the 2025 headline figures to plan for.
The headline figures (2025/26)
- Income tax: 20% up to the €44,000 standard-rate band (single person), then 40% above.
- USC on top (0.5%–8%, with a 3% surcharge on self-employed income over €100,000), plus PRSI Class S at 4.2% of income (minimum €650).
- VAT is 23%; you must register once turnover passes €42,500 for services or €85,000 for goods.
Quick tax estimate
A general self-employed estimate — pick your region below. Your exact Ireland figures are listed above.
A dedicated Ireland calculator is on the way — this gives a general estimate. Use the accurate Ireland rates above for your filing.
Estimates use latest published figures (US 2025 brackets & 15.3% SE tax, UK Self Assessment bands + Class 4 NI, Canada federal + CPP, Germany §32a 2026 income tax + est. social & 19% VAT, GCC VAT rates). Simplified estimate for planning only — not tax advice.
Ireland freelancer tax — FAQ
How much tax does a self-employed person pay in Ireland?
Income tax at 20% up to €44,000 then 40%, plus USC (0.5%–8%) and PRSI Class S at 4.2% (min €650). Your final bill depends on your tax credits and reliefs, claimed on your Form 11.
When do I register for VAT in Ireland?
When your annual turnover exceeds €42,500 for services or €85,000 for goods. VAT is charged at the standard 23% rate.
Figures are 2025/26 headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.