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Self-employed individuals in Ireland pay Income Tax (IT), Universal Social Charge (USC), and PRSI (Class S). Unlike PAYE employees, you are responsible for calculating and paying your own taxes via the annual self-assessment system. Preliminary Tax is a significant obligation — failure to pay on time results in a 5% surcharge on the underpaid amount, up to €12,695.
The self-assessment system operates on a pay and file basis: pay your Preliminary Tax for the current year and file the return for the prior year, both on the same 31 October deadline.
PRSI Class A applies to employed workers; Class S applies to self-employed individuals and proprietary directors. Class S PRSI is currently 4.1% of net relevant earnings (minimum €500). Class S does not include cover for some PRSI benefits available to Class A workers, including short-term illness benefit. Self-employed people are covered for the Contributory State Pension and some other benefits.
Yes. Once you are registered as self-employed, you must file a Form 11 (ROS) annually, even if you had no income or made a loss. Failure to file results in a surcharge on top of any tax due. You can file on ROS (Revenue Online Service) or through a tax agent who has access to your tax affairs.