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See your income tax, USC, and PRSI breakdown — with tradesperson-specific expense categories. Updated for 2025.
Your total turnover before expenses.
Capped at 20% of net relevant earnings for most age groups.
Irish sole traders pay income tax at 20% on the first €44,000 of taxable income and 40% above that. You can offset personal tax credits (€1,875) and the earned income credit (€1,875). USC applies on a sliding scale from 0.5% to 8%, and PRSI is 4% on all income above €5,000.
Allowable expenses include: tools and equipment, vehicle costs (mileage or actual costs), materials and supplies, workwear and PPE, phone and broadband (business portion), and accountancy fees. Personal expenses are not deductible.
The Universal Social Charge (USC) applies on a sliding scale: 0.5% on the first €12,012, 2% on €12,013–€27,382, 3% on €27,383–€70,044, and 8% above €70,044. It applies to total income, not taxable income — you cannot reduce it with tax credits.
Yes. Self-employed people pay Class S PRSI at 4% on all income above €5,000. PRSI provides access to certain social welfare benefits including the State Pension (Contributory).
The Irish tax year runs from 1 January to 31 December. The filing and payment deadline for self-assessed individuals is 31 October of the following year (or mid-November if filing online via ROS with payment).