When is the 2025 Form 11 due?

31 October 2026. If you both pay and file through ROS, the date is extended to 18 November 2026. Preliminary tax for 2026 is due on the same date.

What is the earned income credit?

A tax credit for self-employed people of 20% of earned income, up to €2,000 in 2025 and 2026 and €2,125 in 2027. Combined with any employee tax credit, it cannot exceed the employee credit maximum.

How much PRSI do self-employed people pay?

Class S PRSI on income of €5,000 or more: 4.125% for 2025 income and 4.2375% for 2026 income, with a minimum of €650. The odd rates reflect the rise each 1 October.

Can I claim the full cost of a van or laptop?

Not in one go. Equipment and vehicles are claimed as capital allowances (the cost written off over several years): 12.5% of the cost each year for eight years. Cars depend on emissions. A low-emission car is written off on €24,000, even if it cost less. A middle one gets half its cost, at most €12,000. A high one gets nothing.

Self-employed

Sole trader tax return

Your income tax, USC and PRSI, what to pay by the ROS deadline, and your preliminary tax, with every figure labelled for Form 11.

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

When is the 2025 Form 11 due?: 31 October 2026. If you both pay and file through ROS, the date is extended to 18 November 2026. Preliminary tax for 2026 is due on the same date.
What is the earned income credit?: A tax credit for self-employed people of 20% of earned income, up to €2,000 in 2025 and 2026 and €2,125 in 2027. Combined with any employee tax credit, it cannot exceed the employee credit maximum.
How much PRSI do self-employed people pay?: Class S PRSI on income of €5,000 or more: 4.125% for 2025 income and 4.2375% for 2026 income, with a minimum of €650. The odd rates reflect the rise each 1 October.
Can I claim the full cost of a van or laptop?: Not in one go. Equipment and vehicles are claimed as capital allowances (the cost written off over several years): 12.5% of the cost each year for eight years. Cars depend on emissions. A low-emission car is written off on €24,000, even if it cost less. A middle one gets half its cost, at most €12,000. A high one gets nothing.

Loading the calculator…