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
- 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 country below. Your exact Ireland figures are listed above.
MoneyFeed doesn't have a dedicated Ireland calculator yet — this gives a general estimate. Use the accurate Ireland rates above for your filing.
Estimates use 2025/26 UK figures (HMRC): the £12,570 Personal Allowance, Income Tax bands (20% / 40% / 45%) and Class 4 National Insurance (6% between £12,570 and £50,270, then 2%). Scottish income tax rates and Class 2 NI are not modelled. 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 current headline guidance for the self-employed, verified against official sources — not tax advice. Check current rules or an accountant for your situation.