Freelancing & Self-Employment

Form 12 or Form 11? Revenue says to register for self-assessment if self-employment is your main income. For a PAYE employee or pensioner with additional non-PAYE income, Revenue's current guidance requires registration and Form 11 if taxable non-PAYE income exceeds €5,000 or gross non-PAYE income exceeds €30,000. If neither amount is exceeded and the income can be taxed through PAYE by adjusting credits and rate bands, declare it using the online Form 12 in myAccount. The thresholds are not tax-free allowances. Existing self-assessment obligations and other reasons for filing Form 11 still apply.

Source: Revenue — Who should register for Income Tax self-assessment?.

This section covers the main Irish tax and administration topics encountered by freelancers, contractors and sole traders. The guides explain Revenue registration, self-assessment, income tax, USC, PRSI, preliminary tax and VAT in general terms. They focus on sole traders rather than company taxation or personalised calculations. Filing requirements and liabilities depend on the work, turnover, expenses, registration status and tax year, so current Revenue rules should always be checked.