Calculator

Self-employed and sole trader tax calculator

Tax is charged on profit, not turnover. VAT and provisional tax payments are not costs or extra tax and are left out.

Turnover, excluding VAT (€)

Allowable business expenses (€)

Only costs the tax rules allow. Fines and private spending are not allowable.

Other chargeable income this year (€)

For example a salary. Counted once for tax.

Tax year

Which best describes you?

This helps us choose the right income-tax rates. You can check or change the calculation before viewing your results.

Single (no qualifying children)

Using: Individual rates (eligibility subject to confirmation)

Why this applies

This is the schedule you selected, not an eligibility decision. Children generally qualify up to 18, or up to 23 in full-time education, subject to custody, maintenance and residence conditions. Married rates do not automatically combine two salaries. Non-resident and special regimes need a separate check.

Check full eligibility and MTCA sources

Last year's net self-employed income (€)

Class 2 is based on the previous year. Leave empty if this is your first year.

Date of birth

Registered full-time farmer I am also employed (paying Class 1)

Business profit

€35,000.00

Total income tax (2026)

€5,350.00

Estimated net from business

€25,287.72

€2,107.31 a month

2026 published tax rates.

Tax rates used: 2026 (published) · NI rates used: 2026 (published)

Rate provenance

Requested year: 2026; computation: single; regime: resident-individual. Eligibility remains subject to the qualifying rules.

MTCA: Tax rates for individuals 2026 · checked 2026-10-26

National Insurance uses the published 2026 contribution schedule. Contribution schedule year: 2026.

Business income by year

Tax and National Insurance resolve their schedules independently. Published selected-year tax rates take priority; otherwise the latest preceding matching tax schedule is carried forward as an estimate. NI uses each class’s latest preceding published schedule. Actual liability may differ. Current profit, other income and the supplied previous-year income reference stay constant across this scenario.

Year	Business tax	Class 2 NI	Estimated net	Tax schedule	NI schedule
2026	€5,350.00	€4,362.28	€25,287.72	2026	2026
2027	€5,350.00	€4,362.28	€25,287.72	2026 carried forward	2026 estimate
2028	€5,350.00	€4,362.28	€25,287.72	2026 carried forward	2026 estimate

2027 versus 2026: business income-tax change €0.00; estimated net-income change €0.00.

Class 2 category SC: €83.89 a week, €4,362.28 a year. Based on the previous year's net profit or income, not this year's turnover.

From turnover to netAnnual figures. NI uses the supplied previous-year income.

Tax charged on each slice of income
Band	Rate	Income in band	Tax
€0 to €12,000	0%	€12,000.00	€0.00
€12,000 to €16,000	15%	€4,000.00	€600.00
€16,000 to €60,000	25%	€19,000.00	€4,750.00
€60,000+	35%	€0.00	€0.00
Total (band sum)			€5,350.00
MTCA check: income × rate − subtract			€5,350.00

Sources

MTCA: Tax rates for individuals 2026 · checked 2026-10-26
MTCA: Class 2 social security contribution rates · checked 2026-10-26

What this calculator does not cover

Capital allowances, losses carried forward, part-time self-employment rates (TA22), partnerships and company structures are not applied. The 25% retained-profit rate announced for some companies is a company regime awaiting rules, not a sole trader rate.

Compare with a job using the salary calculator. Note that a salary and a business profit are different bases: employers also pay NI, and business owners carry their own costs.