Ireland Tax Knowledge Base

Browse practical answers to common tax questions for Ireland self-employed individuals, sole traders, and freelancers. Select a category or search for your question.

Home Office

  • Can I claim my coworking space membership as a business expense in Ireland?
  • What is the home office relief for self-employed in Ireland and how do I claim it?
  • Can I claim my home broadband bill as a business expense when working from home in Ireland?

Equipment

  • Can I claim my mobile phone as a business expense in Ireland?
  • Can I claim my laptop as a business expense in Ireland?
  • How do capital allowances work for sole traders in Ireland?
  • Can I claim software subscriptions as a business expense in Ireland?
  • Can a photographer or content creator claim their camera as a business expense in Ireland?

Travel

  • What mileage rate can I claim for business travel in Ireland as self-employed?
  • Can I claim a van as a business expense for a self-employed sole trader in Ireland?
  • Why can't I claim commuting costs as a business expense in Ireland?
  • Can I claim parking costs as a business expense in Ireland?

Tax Returns

  • What is the Form 11 filing deadline for self-employed in Ireland for 2024?
  • How does Preliminary Tax work for self-employed in Ireland?
  • What income tax rates apply to self-employed sole traders in Ireland in 2024?
  • How much should a sole trader in Ireland set aside for tax?
  • How long do I need to keep business records and receipts as a sole trader in Ireland?

Prsi Usc

  • What are the USC rates for self-employed in Ireland in 2024?
  • How does PRSI Class S work for self-employed sole traders in Ireland?
  • Should I operate as a sole trader or limited company in Ireland?

Professional

  • Can I claim my accountant's fees as a business expense in Ireland?
  • Are legal fees tax deductible for self-employed sole traders in Ireland?
  • Can I claim professional indemnity insurance as a business expense in Ireland?
  • Can I claim professional membership fees as a sole trader in Ireland?
  • Can I claim training and CPD costs as a self-employed person in Ireland?

Vat

  • What is the VAT registration threshold in Ireland for 2024?
  • Is there a VAT Flat Rate Scheme for self-employed farmers or small businesses in Ireland?
  • Can I use VAT cash accounting in Ireland?

Marketing

  • Can I claim website and marketing costs as a sole trader in Ireland?

Staff

  • Can I claim payments to subcontractors as a business expense in Ireland?
  • Can I claim employee wages as a business expense in Ireland?

Food

  • Can I claim client entertainment and business lunches as expenses in Ireland?

Structure

  • How do pension contributions work for self-employed in Ireland?

Related Resources

  • Frequently Asked Questions
  • Tax Glossary
  • Profession Guides