paycalc·euEU salary & tax calculators · 2026

Ireland self-employed tax calculator 2026

Estimate your take-home profit as a self-employed person (Schedule D) in Ireland for 2026. It deducts income tax (20%/40% less your Personal and Earned Income credits), the Universal Social Charge including the 3% surcharge on income over €100,000, and PRSI Class S (minimum €650). Enter your net profit — turnover after allowable business expenses, before tax.

Net / year€44,924.68from €60,000.00 gross
Net profit€60,000.00
Income tax-€11,200.00
Universal Social Charge (USC)-€1,332.82
Net income (take-home)€44,924.68

Effective deduction rate 25.1 % · of which income tax 18.7 %

Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Start from your net profit — turnover after allowable business expenses. This is the figure assessed to income tax, USC and PRSI under Schedule D self-assessment.
  2. Apply income tax exactly as for an employee: 20% up to your SRCOP (€44,000 single), 40% above, then subtract your tax credits. The self-employed receive the Earned Income Credit (€2,000) in place of the PAYE credit, plus the Personal Tax Credit (€2,000).
  3. Add USC on the profit using the standard bands (0.5% / 2% / 3% / 8%), and add a further 3% surcharge on any non-PAYE income above €100,000 — so profit over €100,000 attracts 11% USC on that portion.
  4. Add PRSI Class S at about 4.2% of profit, subject to a minimum annual contribution of €650. Class S has no tapered credit and is assessed on the annual return rather than per pay period.
  5. Net income equals profit minus income tax, USC and PRSI. In practice you also pay preliminary tax for the following year, so set money aside beyond the headline liability.

FAQ

Do the self-employed pay more tax than employees on the same income?

Income tax is identical, and the Earned Income Credit (€2,000) matches the employee PAYE credit, so the tax outcome is the same. The differences are small: PRSI is Class S (about 4.2%, minimum €650/year) rather than Class A, and a 3% USC surcharge applies to non-PAYE income over €100,000. There is no employer PRSI.

What is the Earned Income Credit?

It is a €2,000 tax credit for people with self-employment (Schedule D) income who do not qualify for the Employee (PAYE) Tax Credit. You cannot claim both the PAYE credit and the Earned Income Credit above a combined €2,000, so a purely self-employed person and a purely PAYE person have the same total credits.

How does the €100,000 USC surcharge work?

An extra 3% USC applies to self-employment (non-PAYE) income above €100,000. On the portion over €100,000 the 8% top band plus the 3% surcharge give an 11% USC rate. Income up to €100,000 is charged at the ordinary bands.

What is preliminary tax?

Under self-assessment you pay preliminary tax for the current year by the October deadline — generally 90% of the current year's liability or 100% of the prior year's. This calculator estimates the final liability; your cash-flow obligation includes preliminary tax on top. Confirm your position with Revenue or an accountant.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • Revenue Commissioners — Revenue.ie — Tax rates, bands and reliefs (2026)
  • Citizens Information — Standard rate cut-off point 2026 — single/widowed no children €44,000
  • Revenue Commissioners — USC exemption — total income ≤ €13,000 exempt
  • Citizens Information — USC 2026 — 2% band ceiling raised to €28,700 (from €27,382)
  • Revenue Commissioners — USC self-employed surcharge — 3% on non-PAYE income over €100,000
  • Department of Social Protection — PRSI 2026 Contribution Rates and User Guide (SW14), p.2: 'Class A employee PRSI is calculated at 4.2% until 30 September 2026 (4.35% from 1 October 2026) of gross weekly earnings.'
  • Derived from DSP SW14 (2026 Contribution Rates and User Guide) (derived) — Weighted average of prsi.class_a.rate_jan_sep (4.20%, 9/12 of 2026) and prsi.class_a.rate_oct_dec (4.35%, 3/12 of 2026): 0.75 x 0.042 + 0.25 x 0.0435 = 0.042375
  • Citizens Information — PRSI Class A — no employee PRSI if weekly earnings ≤ €352
  • Citizens Information — Class S minimum annual PRSI contribution €650
  • Revenue Commissioners — Ireland VAT standard rate 23%
  • Revenue Commissioners — Ireland VAT reduced rate 13.5% (hotels, construction, fuels)
  • Revenue Commissioners — Ireland VAT second reduced rate 9% (gas, electricity, catering/hairdressing from 1 Jul 2026)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Ireland tax guides

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