Domestic & Commercial Cleaner

A spotless guide to Irish tax for self-employed cleaning professionals.

Allowable Expenses

• Cleaning Products & Supplies — Detergents, mops, cloths, and specialist cleaning solutions used at client properties.
• Equipment — Vacuum cleaners, steam cleaners, and specialist equipment used exclusively for cleaning.
• Travel Between Clients — Mileage at Revenue's approved rate between client premises during the working day.
• Uniform & Workwear — Branded tabards, aprons, and protective gloves worn during cleaning.
• Insurance — Public liability and key cover insurance — essential for domestic cleaners.
• Marketing — Flyer printing, local advertising, and listing fees on platforms like Bark.com.

Tax Tips

• Travel from home to your first client is a personal commute — not deductible. Travel between clients is business mileage.
• If you clean commercial premises, those services may attract VAT at 23% — register when your turnover exceeds €37,500.
• Revenue's myAccount system is the easiest way to manage your tax — file Form 12 for simple income or Form 11 for business income over €5,000.
• Keep a client list and visit schedule — Revenue uses this to verify your income records.

Frequently Asked Questions

Is travel between cleaning clients deductible in Ireland?

Yes. Travel between client properties during the working day is business mileage and deductible using Revenue's approved mileage rates. Travel from home to your first client is a personal commute and not deductible.

What records do I need as a cleaner?

Keep records of all clients and income, receipts for cleaning products and equipment, a mileage log for inter-client travel, and supplier invoices. Revenue requires records to be retained for 6 years.

Do I charge VAT on cleaning services?

Cleaning services are generally subject to 23% Irish VAT once your turnover exceeds €37,500. Below the threshold, VAT registration is optional. Commercial cleaning may also be subject to RCT if the cleaning is part of a construction or property maintenance contract.

Do online booking platforms report my cleaning income to Revenue in Ireland?

Yes. EU digital platform reporting rules (DAC7) require platforms like TaskRabbit, Bark.com, and similar services to report service provider income to Revenue. Your declared income must match any platform-reported data — Revenue will follow up on discrepancies.