Freelancing & Self-Employment

Plain English guides to tax for sole traders in Ireland — from registering with Revenue to filing your Form 11 and understanding preliminary tax.

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The essentials for anyone going self-employed in Ireland.

Sole trader tax explainedHow income tax, USC and PRSI work when you are self-employed — and why it is different to PAYE. How to register as self-employedRevenue registration for sole traders, including common forms and timing.

What this section covers

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.

Tax returns and payments

Understanding Form 11, preliminary tax and when you pay.

Preliminary tax explainedWhat preliminary tax is, how to calculate it and why first-year sole traders often face a double payment. VAT for sole traders in IrelandWhen you may need to register for VAT, the thresholds, and how charging and reclaiming VAT works.

More freelancing guides are being added regularly. All pages are written from official Irish sources including Revenue.ie and Citizens Information. This hub is for general information only and is not financial, tax, legal or welfare advice.

Official sources

For current rules, rates and eligibility, check the relevant official public source.