Marketing Consultant

Market yourself to Revenue with the right deductions and a solid return.

Allowable Expenses

• Marketing & Analytics Tools — HubSpot, Mailchimp, Hootsuite, and analytics platforms used on client accounts.
• Professional Membership — Marketing Institute of Ireland (MII) fees — a professional subscription fully deductible.
• Training & Qualifications — MII diplomas, digital marketing certifications, and industry conference attendance.
• Travel to Clients & Events — Mileage at Revenue's approved rate or rail to client offices and marketing events.
• Creative Assets — Stock photography and video clips purchased for client campaigns.
• Home Office — Proportional broadband and utility costs for an office used for client work.

Tax Tips

• Marketing Institute of Ireland membership is a recognised professional subscription — claim it on Form 11 each year.
• Recharged client ad spend (media buying) must be shown as both income and cost of sales — do not net it off.
• Digital marketing services to Irish consumers are subject to 23% VAT — register once you reach €37,500.
• Revenue's ROS system allows you to view your tax history and file returns efficiently — use it to manage Preliminary Tax payments.

Frequently Asked Questions

How do I handle client ad spend in Ireland?

Client ad spend managed on your accounts must be recharged in full. Declare the recharge as income and the original cost as an expense. Do not claim client spend as your own business expense without recovering it.

Is Marketing Institute of Ireland (MII) membership deductible?

Yes. MII membership fees are a professional subscription relevant to marketing consultancy work and are fully deductible on your Form 11.

When must I register for VAT in Ireland?

Register for VAT when your taxable service turnover exceeds €37,500 per year. Client ad spend recharged to clients counts towards your VAT turnover, which may accelerate when you reach the threshold.

Should I consider incorporation as a marketing consultant in Ireland?

Incorporation can reduce tax for higher earners — corporation tax is 12.5% versus a marginal income tax rate of up to 40% for sole traders. However, salary and dividend extraction adds complexity and cost. Take professional advice from your accountant once your profits consistently exceed €80,000–€100,000.