Do I need to file a tax return for side income?

Yes, every euro is declared. If this income is €5,000 or less after expenses, and under €30,000 before, use Form 12 in myAccount. Above that you must register to file your own return and use Form 11.

Do I pay PRSI on side income?

On self-employed income of €5,000 or more you pay Class S PRSI, at least €650. On rent or other income not from work, a PAYE worker pays PRSI once it's over €5,000 after expenses. Below that, none.

Is selling online a trade?

Usually, if you make or buy things to sell at a profit, or sell regularly. Revenue looks at the 'badges of trade': how often you sell, whether you bought to resell, and whether you set out to make a profit.

How much can I earn from a lodger tax-free?

Up to €14,000 a year under Rent-a-Room Relief, rising to €16,000 from 2027, including payments for meals and laundry. Go over the limit and all of it is taxable.

Extra income

Tax on side income

Earning on the side as well as your job? See the extra tax, whether you need Form 11, and what you keep.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Do I need to file a tax return for side income?: Yes, every euro is declared. If this income is €5,000 or less after expenses, and under €30,000 before, use Form 12 in myAccount. Above that you must register to file your own return and use Form 11.
Do I pay PRSI on side income?: On self-employed income of €5,000 or more you pay Class S PRSI, at least €650. On rent or other income not from work, a PAYE worker pays PRSI once it's over €5,000 after expenses. Below that, none.
Is selling online a trade?: Usually, if you make or buy things to sell at a profit, or sell regularly. Revenue looks at the 'badges of trade': how often you sell, whether you bought to resell, and whether you set out to make a profit.
How much can I earn from a lodger tax-free?: Up to €14,000 a year under Rent-a-Room Relief, rising to €16,000 from 2027, including payments for meals and laundry. Go over the limit and all of it is taxable.

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