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

Yes — marketing and advertising costs incurred wholly and exclusively for your business are fully deductible in Ireland. Revenue allows these as straightforward trading expenses. Allowable costs: website design and development, domain registration, web hosting, paid advertising (Google Ads, Meta/Facebook Ads, LinkedIn Ads), printed materials, business cards, flyers, brochures, directory listings, social media management tools, PR costs, and photography for marketing purposes. Ongoing website hosting and maintenance costs are revenue expenses, claimable each year. Initial website build costs may be capital expenditure if the website is a significant long-lived asset. Your own time spent marketing: you cannot claim a notional value for your own time — only actual out-of-pocket costs are deductible. Claim under 'Advertising' on Form 11.

• Website hosting, domain, paid ads (Google, Facebook, LinkedIn): fully deductible
• Printed materials, business cards, brochures: allowable
• Initial website build: may be capital expenditure — claim via capital allowances over 8 years
• Ongoing hosting and maintenance: revenue expense, claimable each year
• Your own time: not claimable — only out-of-pocket costs deductible