Your Self-Assessment Done Right. Every Year. No Stress.
Going self-employed in Ireland is liberating. Being responsible for your own tax return, not so much. Form 11. Preliminary Tax. Allowable expenses. ROS deadlines. USC. PRSI. It all stacks up fast and the cost of getting it wrong, or missing the deadline, is real.
At TAS Consulting, we take all of that off your hands. We prepare and file self-employed tax returns for sole traders, freelancers, contractors, landlords, and company directors across Ireland accurately, on time, and with every deduction and credit you are entitled to properly claimed.
You focus on your work. We handle Revenue.
Based in Dublin, advising clients across Ireland. Clear, affordable, and genuinely helpful.
✓ Fast 5-day setup ✓ All government fees included ✓ Complete legal documentation provided ✓ Free automated compliance tracking ✓ Free secure legal data room ✓ Ongoing legal and business support
✓ Meets Irish EEA director compliance requirements ✓ Revenue-approved non-resident director bond included ✓ Full documentation and CRO filing support ✓ Fast and hassle-free setup process ✓ Secure handling of all legal records ✓ Ongoing compliance and advisory support
Who Needs to File a Self-Employed Tax Return in Ireland?
If any of the following apply to you, you are legally required to register for self-assessment and file a Form 11 with Revenue each year:
You are self-employed, a sole trader, or run a business outside of PAYE. You are a company director particularly a proprietary director with more than 15% of the company’s shares. You earn rental income from residential or commercial property. Your non-PAYE income from any source freelance work, investments, dividends, or a side business exceeds €5,000 in the tax year. You have income from share schemes, RSUs, or employee share purchase plans. You have foreign income from overseas employment, pensions, investments, or rental properties. You are an RCT subcontractor in construction, forestry, or meat processing. You have income from casual work, nixers, or any earnings not taxed at source.
Still not sure? We will tell you in five minutes at no cost.
The Self-Assessment System in Ireland How It Works
Ireland operates a Pay and File system. That means you are responsible for calculating your own tax liability, paying it, and filing your return all by the same deadline. There is no option to file now and pay later without incurring Revenue interest.
Every year, you file a Form 11 covering all income you earned in the previous tax year. At the same time, you pay any outstanding balance of tax for that year and your Preliminary Tax for the current year. Both happen together, on the same date.
For the 2025 tax year:
Paper deadline: 31 October 2026 return filed by post and payment made.
ROS extended deadline: 18 November 2026 both the return and the payment must be completed through ROS. If you file online but pay by cheque, or pay online but post a paper return, the extension does not apply. Both must go through ROS.
Early filing tip: If you submit your Form 11 before 31 August 2026, Revenue will calculate your self-assessment for you removing the risk of miscalculating your liability and giving you weeks to arrange payment.
We register for ROS on behalf of clients, manage the full filing process, and ensure you never miss a deadline.
What We Do For You
Self-assessment registration. If you are new to self-employment and have not yet registered with Revenue, we handle this for you registering you for income tax, setting up your ROS access, and making sure you start on the right footing.
Form 11 preparation. We gather your income and expense information for the tax year, reconcile your records, calculate your income tax, PRSI, and USC liability accurately, and prepare your complete Form 11 return.
Allowable expenses review. Before we file, we review all your business expenses to make sure every legitimate deduction is included motor expenses, home office costs, professional fees, equipment, training, insurance, and more. Many self-employed people significantly overpay because they do not claim everything they are entitled to.
Tax credits and reliefs. We apply all relevant tax credits the earned income credit (€1,775 for 2025), pension contribution relief, medical expense relief, the rent tax credit, remote working relief, and any other credits applicable to your specific situation.
Preliminary Tax calculation. Getting Preliminary Tax right is important. Underpay and Revenue charges interest at 8% per annum from the due date. Overpay and you tie up working capital unnecessarily. We model this correctly every year based on your actual position.
ROS filing and acknowledgement. We file your completed return through ROS and provide you with the ROS acknowledgement as proof of filing. You receive everything you need to confirm your compliance with Revenue.
Year-on-year planning. After filing, we review what the numbers mean for the year ahead flagging planning opportunities for pension contributions, capital allowances, or business structure decisions that could reduce your tax liability next year.
Allowable Expenses for Self-Employed Individuals in Ireland
One of the most valuable parts of a professionally prepared self-employed tax return is a thorough review of your allowable expenses. Expenses incurred wholly and exclusively for the purpose of your business reduce your taxable profit and therefore your income tax, PRSI, and USC liability.
Commonly claimed allowable expenses include:
Advertising, marketing, and website costs for your business. Accountancy and professional fees including the cost of this service, which is itself fully deductible. Business insurance and professional indemnity premiums. Motor expenses for business travel either actual costs or Revenue’s civil service mileage rates, with the private use element excluded. Use of home as office a proportion of home running costs (rent or mortgage interest, utilities, broadband) where part of the home is used regularly for business. Telephone and broadband costs attributable to business use. Repairs and maintenance of business equipment. Professional subscriptions and trade body memberships. Training and professional development costs directly related to your trade. Pension contributions deductible at your marginal rate, subject to Revenue’s age-related limits. Bank charges and interest on business borrowings.
Capital expenditure equipment, computers, machinery, vehicles is not expensed immediately. Capital allowances at 12.5% per annum over eight years are claimed instead, with an accelerated 100% write-off available for qualifying energy-efficient equipment.
What is not allowable: personal living costs, private motor expenses (the personal use element), client entertainment, and any cost not wholly for business purposes.
Self-Employed Tax Rates in Ireland for 2026
Understanding how your income is taxed helps you plan effectively. Self-employed income in Ireland is subject to three separate charges.
Income Tax at 20% on the first €42,000 of taxable income (single person, 2025 threshold) and 40% on income above that level. For married couples and civil partners, the band depends on your assessment basis.
PRSI (Pay Related Social Insurance) at 4% on most self-employed income. Class S PRSI entitles self-employed individuals to access certain social welfare benefits including the State pension (contributory). From 2024, the minimum annual PRSI contribution for self-employed individuals increased it is worth confirming your current Class S position each year.
USC (Universal Social Charge) at graduated rates: 0.5% on the first €12,012, 2% on the next €13,748, 3% on the next €43,240, and 8% on income above that. USC applies to gross income before pension deductions unlike income tax, where pension relief reduces your taxable income first.
The combined marginal rate for a self-employed higher earner is 52% on income above €55,000 income tax (40%), PRSI (4%), and USC (8%). Understanding this structure makes it clear why pension contributions and capital allowances planning are so valuable: every €1,000 deducted at the marginal rate saves €520 in taxes.
Who We Help
We file self-employed tax returns for clients across every sector and situation in Ireland:
Freelancers and independent contractors in IT, design, marketing, media, and the creative industries. Sole traders in construction, trades, retail, hospitality, and professional services. Medical professionals including locum doctors, dentists, physiotherapists, and pharmacists. Landlords with residential or commercial rental income one property or a portfolio. Company directors who need both their personal Form 11 and their company’s CT1 handled in one place. RCT subcontractors in construction and related industries. Expats and returning Irish emigrants with Irish-source income. First-time self-employed individuals who have never filed a return before. People who are behind on their returns and need to catch up quickly and cost-effectively.
Whatever your situation, we make the process straightforward.
What Happens If You Miss the Self-Assessment Deadline?
The short answer: it gets expensive fast.
A late filing surcharge of 5% of your total tax liability for the year applies if you file within two months of the deadline. This surcharge rises to 10% if you file more than two months late up to a maximum of €63,485. The surcharge is calculated on your entire tax liability for the year, not just the unpaid portion.
Revenue also charges interest at approximately 8% per annum (0.0219% per day) on any unpaid tax from the original due date.
The most important thing to know: filing and paying are separate obligations. If you cannot pay in full, you should still file on time. Filing eliminates the surcharge. Paying late generates interest but interest is far less painful than interest plus a 10% surcharge on your full liability.
If you are already behind on one or more years of returns, contact us today. We help clients regularise their position with Revenue quickly, and earlier action always produces better outcomes.
What is the self-employed tax return deadline in Ireland for 2026?
For the 2025 tax year, the paper deadline is 31 October 2026. The extended ROS deadline is 18 November 2026 but only if both the return and the payment are completed through Revenue’s Online Service. Filing online but paying by cheque does not qualify for the extension.
What is Form 11 in Ireland?
Form 11 is the self-assessment income tax return for self-employed individuals, company directors, landlords, and anyone with non-PAYE income above €5,000. It covers all income sources for the tax year and is filed annually through ROS or by paper.
What is Preliminary Tax and how much do I need to pay?
Preliminary Tax is an advance payment of your estimated income tax liability for the current year, paid alongside your previous year’s return by 31 October. It must equal at least 90% of your current year’s liability or 100% of last year’s final tax bill. Underpaying results in Revenue interest at 8% per annum.
Can I file my own Form 11 without an accountant?
Yes, you can file directly through ROS. However, Form 11 is detailed, and errors either overstating income or missing deductions are common. The cost of professional preparation is typically a fraction of the value of the additional reliefs claimed, and accountancy fees are themselves fully tax-deductible.
I just started freelancing. When do I need to register for self-assessment?
As soon as you begin earning self-employment income, you should register for income tax self-assessment with Revenue through myAccount. You also need to register for PRSI as a self-employed individual. If your turnover is likely to exceed €40,000 per year in services (or €80,000 in goods), you will also need to register for VAT. We handle all of this for new self-employed clients as part of our onboarding service.
TAS Consulting’s nominee directors are experienced Irish professionals with a strong track record across multiple board positions. They are fully vetted, professionally indemnified, and well regarded by Irish accounting and legal practitioners.
We also provide a complete suite of supporting services to get your company fully operational.
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