Self-employed tax calculator for Ireland (2025 & 2026)
Enter your profit to estimate income tax, USC and Class S PRSI as an Irish sole trader. It runs in your browser and nothing is sent anywhere. Worked examples and the rates used are below the calculator.
Estimate only. Covers the personal, SPCCC, employee and earned income credits; the USC surcharge on self-employed income over €100,000; and Class S PRSI. Married couples are assumed to have one income. It doesn't cover rental or investment income, other credits, age or medical-card USC rates, or pension relief limits. When you have a PAYE job, the "extra" line assumes your payroll deducted the right tax on the salary alone.
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Worked examples (2026 rates, single person)
| €30,000 profit | €60,000 profit | |
|---|---|---|
| Gross income tax | 6,000.00 | 15,200.00 |
| Less credits (personal €2,000 + earned income €2,000) | −4,000.00 | −4,000.00 |
| Income tax | 2,000.00 | 11,200.00 |
| USC | 432.82 | 1,332.82 |
| PRSI at 4.2375% | 1,271.25 | 2,542.50 |
| Total | 3,704.07 | 15,075.32 |
| Share of profit | 12.3% | 25.1% |
At €60,000, the €16,000 above the €44,000 standard rate band is taxed at 40%, which is why the bill rises so sharply.
Side income on top of a PAYE job
Ciarán earns a €45,000 salary and makes €20,000 profit from a side business in 2026. His payroll already takes tax on the salary. On the extra €20,000:
| Income tax at 40% (salary already fills the €44,000 band) | 8,000.00 |
| USC at 3% | 600.00 |
| PRSI Class S at 4.2375% | 847.50 |
| Extra paid through Form 11 | 9,447.50 |
|---|
That's about 47% of the side profit. He gets no earned income credit because his employee credit already uses the €2,000 combined cap. It's the most common surprise for people with a side hustle in Ireland.
Rates used
| 2025 | 2026 | |
|---|---|---|
| Standard rate band (single / SPCCC / married one income) | €44,000 / €48,000 / €53,000 at 20%, then 40% | |
| Personal credit | €2,000 single, €4,000 married, plus €1,900 SPCCC | |
| Earned income credit | Up to €2,000, capped together with the employee credit | |
| USC bands | 0.5% to €12,012; 2% to €27,382; 3% to €70,044; 8% above | 0.5% to €12,012; 2% to €28,700; 3% to €70,044; 8% above |
| USC exemption | Total income €13,000 or less. Extra 3% on self-employed income over €100,000 | |
| Class S PRSI | 4.125% averaged (4.1% / 4.2% from 1 Oct) | 4.2375% averaged (4.2% / 4.35% from 1 Oct) |
FAQ
How much tax does a sole trader pay in Ireland?
It depends on profit and circumstances. A single sole trader with €30,000 profit in 2026 and no other income would pay roughly €3,704 in total (income tax €2,000, USC €432.82, PRSI €1,271.25), using standard credits and no other reliefs.
How much can a self-employed person earn before paying tax in Ireland?
With the €2,000 personal credit and €2,000 earned income credit, a single sole trader pays no income tax on profit up to €20,000. USC is not due if total income is €13,000 or less. Class S PRSI applies once self-employed income reaches €5,000, with a minimum of €650.
What is the earned income credit?
A tax credit for self-employed income, worth up to €2,000 in 2025 and 2026. If you also have a PAYE job, the earned income credit and the employee (PAYE) credit together cannot exceed €2,000.
What PRSI rate do self-employed people pay in 2026?
Class S PRSI is 4.2% from 1 January to 30 September 2026 and 4.35% from 1 October, which averages 4.2375% for the year. For 2025 the averaged rate was 4.125%. The minimum is €650.
General information, not tax advice. Rates are from Revenue's and gov.ie's published 2025 and 2026 figures. For anything complicated, including joint assessment with two incomes, rental income or reliefs, talk to an accountant.