Sole trader tax calculator for 2025 and 2026.

Enter your sales and expenses to get an indicative Income Tax, USC and Class S PRSI estimate for 2025 or 2026.

Core rates checked: Revenue and DSP guidance on 11 July 2026; pension rules on 15 July 2026.

Step 1

Your business details

Use annual figures for the tax year you select.

Tax year
Marital status and assessment
Do you have taxable income outside this sole trade?

This check applies whether you are single or married / in a civil partnership.

Everything invoiced or received in 2025, before business costs.

Enter ordinary costs directly related to the business. Do not include private costs or capital purchases.

Assumes: Irish resident, under 65, no full Medical Card, this sole trade is your only taxable income, no pensionable employment and standard Personal and Earned Income credits. See full assumptions.

Calculator loading…
Step 2

Your estimate will appear here

Enter your figures and select Calculate, or load the worked example.

This calculator’s own code does not store or send your figures.

How this estimate works

What it estimates

  • Income Tax at 20% and 40%, using a €44,000 single band or the supported joint-assessment bands, less standard Personal, Earned Income and relevant Employee credits.
  • 2025 USC: 0.5% on the first €12,012, 2% on the next €15,370, 3% on the next €42,662 and 8% above, with the €13,000 exemption and non-PAYE surcharge rules.
  • 2026 USC: 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% above, with the same exemption and surcharge rules.
  • Class S PRSI at 4.125% for 2025 or 4.2375% for 2026, subject to the ordinary €650 minimum when reckonable income is at least €5,000.
  • Optional Income Tax relief for one selected non-AVC Personal PRSA or RAC contribution, using the Revenue age limits and €115,000 earnings cap. Pension relief does not reduce USC or PRSI.

What it leaves out

  • Your PAYE, rental, investment, foreign or DSP income, and tax already paid or withheld.
  • Partner non-PAYE or mixed income, separate assessment, Home Carer Credit and special credits.
  • Age-related Income Tax or PRSI treatment, reduced USC for qualifying full Medical Card holders, capital allowances and losses.
  • PRSA AVCs, employer contributions, mixed pension products, contributions tied to another income source and carry-forward treatment.
  • Preliminary tax, filing/payment instructions and a complete Form 11 calculation.

Estimate only — not tax advice. Enter whole euros; any decimal fraction is ignored, and results are rounded to whole euros for display. If an excluded item applies, the result may be materially different. Review the official Revenue guidance for business expenses, tax bands and credits, USC bands and pension limits, plus the Department of Social Protection’s Class S PRSI rates.

Frequently asked questions

Before you rely on the estimate

These answers explain the supported calculation and the main reasons a Form 11 result may differ.

How much tax will I pay as a sole trader in Ireland?

There is no single flat percentage. The amount depends on your business profit, tax year and circumstances. The calculator applies Income Tax bands and standard credits, USC bands and Class S PRSI to the supported details you enter. Use it above to see your estimated annual amount. The effective rate shown is the calculator’s estimate divided by the profit you entered. It is a planning estimate, not a full Form 11 calculation.

How does a Personal PRSA or RAC change the result?

The calculator applies the selected product and age limits to one contribution tied to this trade and assumes the trader is not in pensionable employment. A qualifying amount reduces the Income Tax computation only. USC and Class S PRSI remain based on the original profit. The €1,525 minimum applies only to the supported Personal PRSA option, not to an RAC or PRSA AVC.

How is Class S PRSI estimated?

The estimate uses 4.125% for 2025 or 4.2375% for 2026, with the ordinary €650 minimum where reckonable income is at least €5,000. It does not model age, State Pension or transitional PRSI treatment.

Why is preliminary tax not included?

Preliminary tax is a payment obligation rather than another tax charge in this annual breakdown. The amount due depends on the applicable payment rule, prior payments and the full tax-return position, so this tool does not add it to the displayed liability.

Are the figures I enter stored or sent?

This calculator’s own code does not store or send the figures you enter. Its tracking events record actions such as using the calculator or selecting a CTA, never the entered figures or calculated amounts.

When is the 2025 Form 11 due?

The 2025 Form 11 Pay and File deadline is 31 October 2026. If you both file and make the appropriate payment through ROS, the extended deadline is 18 November 2026.

Want EBR to check the full position?

Fixed fee from €299 incl. VAT. We agree the scope in writing and send you a draft before filing.

Get a fixed-fee quote Get the 2026 records checklist