Sole trader / self-employed tax (Class S)

Estimate income tax, USC and Class S PRSI on your profit as a sole trader or self-employed person for the 2026 tax year. Not for umbrella or limited company pay. Free to use — no account needed.

Deadline: your 2025 tax return (Form 11) and 2026 preliminary tax are due by Saturday 31 October 2026. If you both pay and file on ROS, the date is Wednesday 18 November 2026. Revenue eBrief 034/26

Free calculator · Budget 2027 rates · checked 10 Oct 2026 · Sources: Revenue, gov.ie · Estimate only, not financial or tax advice

Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.

Income & Deductions

Gross Income

Pension Contributions (per year)

Your ageOnly matters if you pay into a pension. Tax relief is capped at a share of your earnings that rises with age: 15% under 30, up to 40% at 60 or over, on earnings up to €115,000. Not set uses 40%.Marital StatusMarried uses the one-income standard-rate band and married personal credit on this person’s income only. Enter one salary — not a combined couple figure.Tax year

Business Expenses

Total Expenses:€15,000

Preliminary Tax (Optional)

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Contractor Tax Information

Income Tax

Calculated on profits (income minus expenses), less pension contributions up to Revenue's age limit (15% of profit under 30, rising to 40% at 60 or over, on profit up to €115,000), using standard Irish tax bands: 20% and 40%. USC is charged on profits (pension contributions don't reduce it), with an extra 3% on profits over €100,000.

Class S PRSI

Once your profit is €5,000 or more, Class S PRSI is charged on all of it (no €5,000 deduction). In 2026 it is 4.2% for January to September and 4.35% from 1 October (4.2375% over a full year), or a minimum of €650, whichever is greater. Under €5,000 there is no Class S PRSI.

Tax Credits

Self-employed people get the Personal Tax Credit and the Earned Income Tax Credit (€2,000 in 2025 and 2026, or 20% of your profit if lower), but not the PAYE credit.

Preliminary Tax

Must be paid by 31 October of the tax year. It covers income tax, USC and PRSI: pay 90% of this year's total OR 100% of last year's total (lower amount).

Questions

What is Class S PRSI?

Self-employed people with reckonable income of €5,000 or more pay Class S PRSI on all of it: 4.2% until 30 September 2026 and 4.35% from 1 October 2026, with a minimum of €650 a year.

When are preliminary tax and the tax return due?

The 2025 return (Form 11) and 2026 preliminary tax are due by 31 October 2026. If you both pay and file on ROS, the date is 18 November 2026.

How much preliminary tax do I pay?

Usually the lower of 90% of this year's income tax, USC and PRSI, or 100% of last year's. If you enter last year's figure, the calculator uses the lower of the two.

Is there extra USC for the self-employed?

Yes. Self-employed income over €100,000 has an extra 3% USC on the part above €100,000.

Check your take-home pay with Budget 2027. Also: Take-home pay calculator for a PAYE job, Second income: do I need a Form 12? if you also have a salary, and the rent tax credit. Figures you enter are sent to our server to compute the result.