Self-employed tax calculator
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How this calculator works — formula & sources
Source: Revenue.ie — Deterministic calculation.
| Constant | 2026 value | Source |
|---|---|---|
| Income tax bands | Same as PAYE — 20%/40%, cut-off €44k single / €53k married-one | Revenue.ie |
| Tax credits | Personal Tax Credit only (no Employee Tax Credit) | Revenue.ie |
| USC bands | Same as employees — 0.5% / 2% / 3% / 8% | Revenue.ie |
| USC surcharge | +3% (→11%) on non-PAYE income above €100,000 | Revenue.ie |
| PRSI Class S — until 30 Sep 2026 | 4.20% of net profit, minimum €650/year | Revenue.ie / gov.ie |
| PRSI Class S — from 1 Oct 2026 | 4.35% of net profit, minimum €650/year | Revenue.ie / gov.ie |
| PRSI Class S exemption | Self-employment income under €5,000/year | Citizensinformation.ie |
Key differences from employees: no Employee (PAYE) Tax Credit, an extra 3% USC surcharge above €100,000 non-PAYE income, and PRSI Class S (min €650, exempt below €5,000) instead of Class A — Class S rises 4.20%→4.35% on the same date as employee PRSI, 1 October 2026.
Known limitations: does not model preliminary tax timing, capital allowances, or flat-rate expenses — enter your final net taxable profit after those. Full detail on About.
Frequently asked questions
Income tax at 20%/40% (same bands as employees), USC at the same 4 bands as employees, and PRSI Class S at 4.20% of net profit until 30 September 2026 (4.35% from 1 October), minimum €650/year, instead of the Class A rate employees pay. Self-employed people only get the Personal Tax Credit, not the Employee Tax Credit.
The self-employed PRSI class. Income under €5,000/year is exempt entirely. Above that, Class S is 4.20% of net profit until 30 September 2026 (4.35% from 1 October), minimum €650/year. It covers a narrower range of benefits than Class A (employee PRSI).
No — the Employee (PAYE) Tax Credit only applies to employees taxed under PAYE. Self-employed sole traders get only the Personal Tax Credit (€2,000 single in 2026).
Yes — non-PAYE income above €100,000 carries an extra 3% USC surcharge (11% instead of 8%) on the portion above that threshold. This applies to trading, professional and rental income, not to PAYE salary.