Enter your business income and expenses to see the income tax, USC and Class S PRSI on your self-employed profit, and how much to set aside for preliminary tax.
Before expenses, for the year
What you can deduct
Set aside for tax
€17,437
27% of your €65,000 profit · about €1,453 a month
What this means
No one takes tax from your income as you go, so move 27% of what you earn into a separate account as it comes in. Each extra €100 of profit costs about €47 in tax and charges.
You pay preliminary tax for this year by 31 October (at least 90% of this year’s tax or 100% of last year’s) and file your return for the year before at the same time, or by mid-November through ROS.
Personal pension contributions get tax relief at your highest rate, within age-related limits.
| Profit | €65,000 |
| Income tax | −€13,200 |
| USC | −€1,483 |
| PRSI (Class S) | −€2,754 |
| You keep | €47,563 |
Last updated
Income tax at 20% and 40%, less your personal tax credit and the Earned Income Tax Credit (up to €2,000), plus USC and Class S PRSI. If your self-employed income is over €100,000, there's an extra 3% USC on the part above it.
A tax credit for self-employed people, worth 20% of your self-employed income up to €2,000 in 2026. If you also have a PAYE job, your Earned Income and employee credits together can't be more than €2,000.
4.2% until 30 September 2026 and 4.35% from 1 October 2026, on all your self-employed income once it's €5,000 or more, with a minimum of €650 a year.
By 31 October (or mid-November if you file through ROS), you pay preliminary tax for the current year, at least 90% of this year's tax or 100% of last year's, and file your return for the year before.