Private Tutor

Teach your finances well — Irish tax for private tutors and educators.

Allowable Expenses

• Teaching Materials — Textbooks, past papers, workbooks, and teaching resources used directly with students.
• Online Platform Subscriptions — Tutoring platforms, Zoom Pro, and interactive whiteboard tools for online lessons.
• Home Office / Teaching Space — A proportion of broadband, electricity, and furniture used in your teaching room.
• Stationery & Printing — Printed worksheets, assessment materials, and stationery provided to students.
• Professional Development — Teaching certifications, subject-specific training, and educational CPD.
• Advertising — Platform listing fees and website costs to attract students.

Tax Tips

• Tutoring income in Ireland is self-employment income — register with Revenue and file Form 11 annually.
• Online tutoring platforms now report income to Revenue under DPPIR rules — ensure your declared income matches platform records.
• Private tuition is generally standard-rated for VAT at 23% in Ireland — register once you exceed €37,500 per year.
• Revenue's Start Your Own Business relief may apply if you recently left employment to start tutoring — check your eligibility.

Frequently Asked Questions

Do I need to register for self-assessment in Ireland as a private tutor?

Yes. Once your tutoring income exceeds €5,000 (the threshold for mandatory self-assessment), you must register with Revenue and file a Form 11. Below this, you may be able to use the simpler Form 12 to declare income.

Are teaching materials deductible in Ireland?

Yes. Textbooks, past papers, and printed worksheets used directly with students are deductible business expenses on your Form 11.

Is tutoring platform income reported to Revenue?

Digital platforms operating in the EU are increasingly required to report seller and service provider income to tax authorities. Do not assume platform income will go unnoticed — declare all income.

What are the DPPIR rules and how do they affect private tutors in Ireland?

EU digital platform reporting rules (DAC7/DPPIR) require platforms including tutoring marketplaces, Superprof, and Bark.com to report Irish tutors' annual income to Revenue. Your Form 11 income declaration must match what platforms report — Revenue will compare both sources.