Translator & Interpreter

Navigate Revenue's tax rules as a language professional in Ireland.

Allowable Expenses

• Translation Software & CAT Tools — SDL Trados, MemoQ, DeepL Pro, and other professional translation tools.
• Professional Dictionaries & Resources — Specialist glossaries, legal reference books, and online terminology databases.
• Professional Memberships — Irish Translators' and Interpreters' Association (ITIA) or CIoL membership — fully deductible.
• Travel for Interpreting — Mileage, train, and subsistence for court hearings, conferences, and client meetings.
• Professional Development — Language courses, specialist terminology training, and CPD required by professional bodies.
• Home Office & Equipment — Headsets, microphones for remote interpreting, and proportional home office costs.

Tax Tips

• Income from overseas clients is taxable in Ireland if you are Irish resident — convert and declare all foreign currency income.
• ITIA membership is an allowable professional subscription — claim it annually on your Form 11.
• Services to overseas business clients outside Ireland may be zero-rated for VAT under the reverse charge mechanism — check Revenue's guidance.
• Revenue's Pay & File system via ROS gives you an extended deadline (mid-November) compared to the standard 31 October deadline.

Frequently Asked Questions

How do I declare income from foreign clients in Ireland?

Convert all overseas income to euros at the ECB exchange rate on the date of receipt. Declare the euro equivalent on your Form 11. Ireland has double taxation treaties with many countries that may reduce withholding taxes on payments you receive.

Are CAT tool subscriptions (Trados, MemoQ) deductible in Ireland?

Yes. Computer-Assisted Translation tools are professional software subscriptions used exclusively for your translation work and are fully deductible as a business expense on your Irish tax return.

What VAT rules apply to translation services for overseas clients?

Translation services to EU business clients are generally subject to the reverse charge — you do not charge Irish VAT. Services to non-EU clients may be outside the scope of Irish VAT. For Irish clients, standard 23% VAT applies once you are VAT-registered.

Are losses from a quiet trading year deductible against future income in Ireland?

Yes. If your allowable expenses exceed your translation income in a given year, the resulting trading loss can be carried forward and offset against translation profits in future years. Losses can also be set against other income, such as PAYE earnings, in the same year.