Finance & Irish taxes
Sole Trader Tax Calculator Ireland 2026
Estimate Income Tax, Class S PRSI, USC and pension relief on trading profit. This free sole trader tax calculator ireland 2026 shows the calculation and its assumptions so you can compare your own figures.
Your results
Estimate Income Tax, Class S PRSI, USC and pension relief on trading profit.
Calculated outcomes
- Income Tax
- €12,000.00
- USC
- €1,542.82
- Class SPRSI
- €2,839.13
- Taxable Profit
- €67,000.00
- Relieved Pension
- €5,000.00
Assumptions and estimates
- 2026 standard sole trader aged 18–64 with no other income, medical-card reduced USC, losses, PAYE credit or other reliefs. Class S uses the published 4.2375% blended annual rate and €650 minimum at €5,000 reckonable income. The extra 3% USC applies to non-PAYE income above €100,000. Capital allowances are a tax deduction, not a second cash expense. Verify your PRSI status and deductibility separately.
- Method: Tax profit is revenue less deductible costs and allowances; pension reduces Income Tax only. Apply 2026 bands, credits, USC including the non-PAYE surcharge, and annual Class S PRSI.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance, Revenue 2026 Income Tax rates and credits, Revenue USC rates, Earned Income Credit
Useful next steps
- Compare against your Revenue Payment/Credit Certificate (RPN) in myAccount, as credits vary by person.
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the sole-trader tax reserve 2026 calculation works
Tax profit is revenue less deductible costs and allowances; pension reduces Income Tax only. Apply 2026 bands, credits, USC including the non-PAYE surcharge, and annual Class S PRSI.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review tax reserve and cash after costs tax and pension, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Annual turnover excluding VAT (€)
- 90000
- Deductible cash trading costs (€)
- 20000
- Qualifying capital allowances (€)
- 3000
- Annual qualifying pension (€)
- 5000
- Age
- 35
- Jointly assessed, one income
- No
- Tax Reserve
- €16,381.95
- Cash After Costs Tax And Pension
- €48,618.06