Life & Business Coach

Clarity on Irish self-employment tax for coaches and mentors.

Allowable Expenses

• Coaching Software & Platforms — Zoom Pro, Calendly, CoachAccountable, Kajabi, and tools to deliver and manage coaching sessions.
• Professional Development — ICF-accredited training, NLP practitioner courses, supervision sessions, and advanced qualifications.
• Marketing & Lead Generation — LinkedIn ads, website hosting, podcast promotion, and social media advertising.
• Professional Supervision — Coaching supervision required by ICF or EMCC — deductible as a professional service.
• Books & Resources — Business psychology books and coaching methodology resources.
• Home Office — A proportion of home broadband, utilities, and desk/chair costs for phone or video coaching.

Tax Tips

• Online course and group programme income is taxable trading income in Ireland — declare all digital product and programme revenue.
• ICF or EMCC membership is a professional body subscription — claim it annually on Form 11.
• Revenue's cash receipts basis of VAT may help your cash flow — you pay VAT only when you receive payment, not when you invoice.
• Upfront programme fees received in December for a programme starting in January are taxable in the year received.

Frequently Asked Questions

Are life coaching services subject to VAT in Ireland?

Yes. Coaching services are standard-rated for Irish VAT at 23%. Register when your turnover exceeds €37,500. Unlike regulated healthcare, coaching does not qualify for VAT exemption.

Is ICF membership deductible in Ireland?

Yes. ICF, EMCC, or Coaching Ireland membership fees are professional subscriptions relevant to your coaching practice and are fully deductible as a business expense on your Form 11.

How do I declare upfront programme payments in Ireland?

Upfront fees for multi-month programmes are taxable income in the year received. You cannot defer income recognition simply because services have not yet been delivered.

Can I deduct coaching supervision sessions on my Irish tax return?

Yes. Supervision sessions required by your professional body (ICF, EMCC, or Coaching Ireland) are a professional development expense and fully deductible as a business cost on your Form 11.