Irish Self-Employed Tax Calculator
Work out income tax, USC and Class S PRSI on your profit, and how much to set aside for your Form 11 bill.
Married with one income gets a wider 20% band and larger credits.
Class S PRSI at 4.2% (4.35% from October, blended) with a minimum of 500; 3% extra USC above 100,000; earned income credit (20% of income, up to 2,000) instead of the PAYE credit. Expenses should already be deducted from profit.
Your take-home pay · per month
€39,648 a year from €50,000 gross, you keep 79.3%
What is taxed
You are taxed on profit (income minus allowable expenses). Income tax uses the same 20% and 40% bands as employees.
Credits and PRSI
Self-employed people get the personal and earned income credits but not the PAYE credit. PRSI Class S is 4.2% (4.35% from October) with a minimum of €500.
USC surcharge
Self-employed income above €100,000 pays an extra 3% USC, taking the top USC rate to 11%.
Frequently asked questions
Figures use 2026 Irish rates. See the methodology.
When do I pay my self-employed tax? +
Preliminary tax and your Form 11 are normally due by 31 October, with an extension to mid-November if you file and pay through ROS.
How much should I set aside? +
Use the set-aside percentage from the calculator as a guide; it is the share of each payment that will go on tax, USC and PRSI.
Is the PRSI minimum €500? +
The Class S minimum contribution is €500 for 2026 in this calculator; check Revenue and the Department of Social Protection for any change.