Freelance Developer / IT Consultant

Navigate Irish self-assessment as a tech professional with Revenue.

Allowable Expenses

• Hardware & Equipment — Laptops, monitors, keyboards, and computing equipment used for work. Claim via capital allowances at 12.5% per year or use accelerated relief for low-value items.
• Software & Subscriptions — Development tools, IDEs, cloud services (AWS, GitHub, Figma), and SaaS subscriptions used for client projects.
• Home Office Costs — A proportion of broadband, electricity, and heating if you work from home — based on rooms used and hours worked.
• Professional Training — Online courses, technical certifications, conference tickets, and books that maintain your existing skills.
• Professional Indemnity Insurance — PI insurance is essential for IT consultants and fully deductible as a business expense.
• Accountancy & Professional Fees — Fees paid to your accountant or bookkeeper to prepare your Form 11 are fully deductible.

Tax Tips

• Register with Revenue as self-employed by filing a TR1 form — do this before you start earning to set up your tax reference number.
• File your Form 11 and pay Preliminary Tax by 31 October each year (or mid-November via ROS for an extension).
• PRSI Class S is charged at 4% on all self-employment income over €5,000 per year — factor this in when pricing your services.
• Universal Social Charge (USC) applies to all income above €13,000 — rates are 0.5%, 2%, 4%, and 8% depending on your income level.

Frequently Asked Questions

How do I register as self-employed in Ireland?

Complete a Form TR1 (available on Revenue.ie) to register for income tax as a self-employed individual. You will be issued a Tax Reference Number (TRN) and set up for self-assessment under Revenue's myAccount or ROS system.

What is Preliminary Tax and when do I pay it?

Preliminary Tax is an advance payment of your estimated tax liability for the current year, due by 31 October. You must pay at least 90% of your final liability (or 100% of the previous year's liability) to avoid surcharges and interest charges.

Does IR35 apply in Ireland?

IR35 is UK legislation and does not apply in Ireland. However, Revenue may challenge your self-employed status if you work exclusively for one client under conditions that resemble employment. Maintaining genuine independence and multiple clients protects your self-employed status.

Can I make pension contributions to reduce my tax bill in Ireland?

Yes. Contributions to a PRSA, personal pension, or RAC are tax-deductible up to age-related limits. A higher-rate taxpayer saves 40 cent in income tax for every €1 contributed. Maximising pension contributions is one of the most effective tax planning strategies for self-employed professionals.