How is self-employed tax calculated in Ireland?

On your profit you pay income tax at 20% up to €44,000 (single) and 40% above, reduced by the personal and earned income credits; the Universal Social Charge on gross profit; and Class S PRSI at about 4.2% with a €650 minimum. All three are declared in the Form 11 return.

What is the USC surcharge for the self-employed?

Self-employed income above €100,000 carries an extra 3% USC, taking the rate on that portion to 11%. It applies only to self-employment income, not to PAYE employment income.

When is self-employed tax due in Ireland?

Under pay and file, the deadline is 31 October each year (a little later via ROS). By then you file the prior year's Form 11 and pay preliminary tax for the current year.

Ireland · 2026 · sole traders

Ireland Self-Employed Tax Calculator

A detailed sole-trader calculator for 2026 — income tax with the earned income credit, the Universal Social Charge (including the 3% surcharge over €100,000), Class S PRSI and pension relief, all as you'd report them on Form 11.

Your business

Status

Turnover / gross income

€

Allowable business expenses

€

Capital allowances Equipment written off (typically 12.5% a year)

€

Taxable profit€0

Pension contribution (per year) Income-tax relief at your marginal rate; doesn't reduce USC or PRSI

€

Tax, USC & PRSI due

—

on — profit · keep —

Kept – Income tax – USC – PRSI –

Taxable profit€0

Income tax (after credits)€0

Universal Social Charge€0

PRSI (Class S)€0

After-tax profit€0

Form 11 — pay & file: declare income tax, USC and PRSI together by 31 October (a little later via ROS). You also pay preliminary tax for the current year at the same time.

Income tax

€0

USC + PRSI

Effective rate

Marginal rate

How self-employed tax works in Ireland

You're taxed on your profit — gross income minus allowable expenses and capital allowances. On that profit you pay three charges: income tax at 20% up to €44,000 (single) and 40% above, reduced by your personal credit (€2,000) and the earned income credit (€2,000); the Universal Social Charge on the profit; and Class S PRSI at about 4.2%, with a €650 minimum that applies even on low profits.

The USC surcharge over €100,000

Self-employed profit above €100,000 carries an extra 3% USC surcharge — taking the rate on that slice to 11%. It's specific to self-employment income and doesn't apply to PAYE earnings, which is one reason high earners compare sole-trader status with running a limited company.

Pensions and pay & file

Pension contributions reduce the income tax on your profit (within age-related limits), but not USC or PRSI. Everything is reported on the annual Form 11 under self-assessment, due 31 October, when you also pay preliminary tax for the current year.

Frequently asked questions

How much tax will I pay as a sole trader?

Enter your profit above for an exact split of income tax, USC and PRSI, with your effective and marginal rates. A single sole trader keeps roughly the same as a PAYE employee on the same figure, since the earned income credit mirrors the PAYE credit.

What is Class S PRSI?

The PRSI class for the self-employed — about 4.2% of profit in 2026 on all income from the first euro, with a €650 minimum. It builds entitlement to the State Pension and other benefits.

What's the 3% USC surcharge?

An extra 3% USC on self-employment income above €100,000, taking that slice to an 11% USC rate. It doesn't apply to employees.

Educational estimate — not tax advice. Ireland 2026 self-employed (Schedule D): income tax 20%/40% (cut-off €44,000 single / €53,000 married sole earner) with personal credit €2,000 and earned income credit €2,000; USC 0.5/2/3/8% with the 3% surcharge over €100,000 (exempt ≤€13,000); Class S PRSI 4.2% (blended ~4.24% for 2026), minimum €650. It doesn't model proprietary-director nuances, the precise preliminary-tax rules, joint assessment for two-income couples, or other credits and reliefs. Confirm with Revenue.ie and an accountant.