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Freelance tax calculator (Ireland 2026)
Estimate your self-employed take-home after income tax, USC and Class S PRSI — using the €2,000 Earned Income Credit and Budget 2026 bands.
| Income tax Earned Income Credit | €11,200 |
| USC | €1,333 |
| PRSI Class S | €2,520 |
| Net annual 25.1% effective rate | €44,947 |
A self-employed person on €60,000 (single) keeps about €44,947 after income tax (€11,200), USC (€1,333) and Class S PRSI (€2,520) in 2026, using the €2,000 Earned Income Credit.
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How freelance (self-employed) tax works in Ireland 2026
You're taxed on your profit (income after allowable expenses) using the same standard rate bands as employees — but with three self-employed differences.
Income tax (PAYE bands, self-employed credits)
| Status | 20% band | 40% |
|---|---|---|
| Single / widowed | First €44,000 | Balance |
| Married, one income | First €53,000 | Balance |
Credits: a €2,000 Personal Tax Credit plus the €2,000 Earned Income Credit (the self-employed equivalent of the PAYE credit) — not the Employee/PAYE credit.
USC — including the self-employed surcharge
| Band | Rate |
|---|---|
| Up to €12,012 | 0.5% |
| €12,012 – €28,700 | 2% |
| €28,700 – €70,044 | 3% |
| Balance | 8% |
| Self-employed income over €100,000 | +3% surcharge |
PRSI — Class S
Self-employed PRSI is Class S at 4.2% of income, with a minimum annual charge of €650. Income at or below €13,000 is exempt from USC. This is an estimate on profit after expenses — it doesn't model preliminary tax timing, the 10% rule, or every relief. Compare with a salary using the contract vs permanent calculator.
People also ask
How much tax does a freelancer pay in Ireland in 2026?
20% to €44,000 (single) then 40%, with €2,000 Personal + €2,000 Earned Income Credit, USC, and Class S PRSI 4.2% (min €650). On €60,000 single you keep about €44,947.
What is the Earned Income Credit?
A €2,000 credit for self-employed people, equivalent to the employee PAYE credit. This tool applies it instead of the PAYE credit.
Is there an extra USC charge for the self-employed?
Yes — a 3% surcharge on self-employed income above €100,000, on top of the standard USC bands.
Related Ireland calculators
Sources: revenue.ie, Budget 2026 (gov.ie). Estimates for planning only — not tax advice. Verify with Revenue or a qualified accountant.