For tradespeople

For tradespeople, on the tools

Whether you're on wages or work for yourself, a trade has its own tax rules. Many of them work in your favour, once you know them.

Your van and tools can come off your profit. Tax taken under Relevant Contracts Tax (RCT) can come back. Employees in trades can claim flat-rate expenses.

Work out your tax return

A worked example

A self-employed plumber, single, who bought a €28,000 van in 2025 for work only, and made €42,000 profit.

Written off in 2026

€3,500.00

You can take €3,500.00 off your profit for 2026, and €28,000.00 in all. That saves you €953.31 of tax for 2026.

Worked out by our Write-offs on tools and vans calculator, from these answers. Your own answers give your own figure.

Try it with your own figures

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim.

5 things people often miss

1
Tax taken under RCT can come back
If a main contractor takes RCT from your payments, it counts towards your tax bill. Anything extra is repaid after you file your return.
- RCT deductions
2
Your van and tools come off your profit
A work van or tools you buy are written off over eight years. Running costs like fuel, insurance and repairs come off too.
3
On wages? Claim flat-rate expenses
Many trades on PAYE can claim a fixed yearly amount for tools and work clothes, with no receipts. You can claim back four years.
- Flat-rate expenses
4
Preliminary tax by 31 October
If you work for yourself, you pay this year's tax in advance by 31 October. Paying too little can mean interest.
- Preliminary tax
- Sole trader tax return
5
Going out on your own
Register for income tax and PRSI when you start working for yourself. Self-employed PRSI counts towards your State Pension too.
- Registering as self-employed
- Self-employed PRSI explained

A worked example

A self-employed plumber, single, who bought a €28,000 van in 2025 for work only, and made €42,000 profit.

Written off in 2026

€3,500.00

You can take €3,500.00 off your profit for 2026, and €28,000.00 in all. That saves you €953.31 of tax for 2026.

Worked out by our Write-offs on tools and vans calculator, from these answers. Your own answers give your own figure.

Try it with your own figures

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim.

5 things people often miss

Tax taken under RCT can come back

If a main contractor takes RCT from your payments, it counts towards your tax bill. Anything extra is repaid after you file your return.

RCT deductions

Your van and tools come off your profit

A work van or tools you buy are written off over eight years. Running costs like fuel, insurance and repairs come off too.

On wages? Claim flat-rate expenses

Many trades on PAYE can claim a fixed yearly amount for tools and work clothes, with no receipts. You can claim back four years.

Flat-rate expenses

Preliminary tax by 31 October

If you work for yourself, you pay this year's tax in advance by 31 October. Paying too little can mean interest.

Going out on your own

Register for income tax and PRSI when you start working for yourself. Self-employed PRSI counts towards your State Pension too.