How to Register as Self-Employed in Ireland - Step by Step

Registering as self-employed in Ireland is a Revenue process, not a company registration. You are registering yourself as a taxpayer with a self-employment income source. It takes less than 30 minutes online and costs nothing.

This guide gives you the exact steps, the forms to use, and what to expect once you are registered.

What does registering as self-employed actually mean?

When you register as self-employed, you are telling Revenue that you have income from self-employment and that you will file a self-assessment tax return each year to declare that income and pay the tax due.

Unlike PAYE employees, self-employed people calculate and pay their own tax rather than having it deducted at source by an employer. Registration is how you formally enter the self-assessment system.

What you need before you start

Before registering online, have these ready:

• Your PPS (Personal Public Service) number
• Your Revenue myAccount login (or create one at revenue.ie)
• Your bank account details (for any refunds)
• Your intended start date for trading
• An estimate of your likely annual income from self-employment

If you do not have a PPS number, you must apply for one at your local Intreo Centre before you can complete this process. Bring proof of identity and proof of address.

How to register as self-employed in Ireland - step by step

Step 1: Create or log in to Revenue myAccount

Go to revenue.ieand click “myAccount”. If you have not used Revenue's online services before, create an account using your PPS number, date of birth, and PPSN PIN (which Revenue posts to you on request).

Step 2: Access the eRegistration service

Once logged in to myAccount, look for “Manage your tax registrations” or use the eRegistration service. This is where you register for all tax types including income tax and VAT.

Step 3: Register for Income Tax (Form TR1)

Select “Register for Income Tax” (Form TR1 for individuals). You will be asked for:

• Nature of your business (e.g. plumbing, electrical, building, etc.)
• Your business address (can be your home address)
• Expected annual turnover from self-employment
• Start date of trading
• Your accounting period (most sole traders use calendar year - January to December)

Step 4: Register for VAT if required

On the same TR1 form, you can also register for VAT. You must register if you expect to exceed €40,000 in services turnover. You can also register voluntarily if your material costs are significant and you want to reclaim input VAT.

See our guide on the VAT threshold for sole traders in Ireland to decide whether to register.

Step 5: Submit the form

Submit the form online. Revenue will process your registration and issue a certificate of registration within a few days. They may contact you for additional information if needed.

Step 6: Set up ROS access

ROS (Revenue Online Service) is the separate system you use to file your annual tax returns and VAT returns. It is different from myAccount. After registering, apply for a ROS digital certificate through Revenue's website. Revenue posts an access code to your registered address. Use it to complete the setup and download your certificate.

You will use ROS to file your Form 11 each year and your bi-monthly VAT returns if you are VAT-registered.

What taxes will you pay after registration?

As a self-employed sole trader in Ireland, you pay three charges:

• Income Tax: 20% on profits up to approx €42,000 (standard band for a single person in 2024), 40% above that
• PRSI Class S: 4% on net income. Minimum €500 per year. Gives you access to certain social welfare benefits.
• USC (Universal Social Charge): Graduated rates from 0.5% to 8%. Self-employed earning over €100,000 pay a 3% surcharge on income above that amount.

All three are declared and paid through your annual Form 11 self-assessment return on ROS.

What are the key deadlines for self-employed people in Ireland?

The ROS November extension is important - it gives online filers an extra two weeks. Always file through ROS rather than on paper.

Do you need an accountant?

You do not legally need an accountant as a sole trader in Ireland. Revenue's ROS system and guide notes are designed for self-filers. However:

• An accountant can identify allowable expenses you might miss (vehicle use, home office, pension contributions)
• They will ensure your return is correct and defend you in the event of a Revenue audit
• For a sole trader with straightforward income, a good accountant typically costs €300-€600 per year

Many tradesmen start by self-filing and bring in an accountant once their turnover grows or their tax affairs become more complex.

Summary: registering as self-employed in Ireland

1. Get a PPS number (if you do not have one)
2. Log in or register at Revenue myAccount (revenue.ie)
3. Complete Form TR1 online to register for Income Tax, PRSI, and USC
4. Add VAT registration on the same form if needed
5. Set up ROS access to file your returns
6. File Form 11 annually by 31 October (or 14 November via ROS)

For the full picture on setting up as a sole trader - including trading names, bank accounts, and insurance - see our complete guide to setting up as a sole trader in Ireland.

Once you are registered and trading, PayReady handles the invoicing side - professional quotes and invoices from your phone, correct VAT rates pre-set, and payment reminders when invoices go overdue. Get early access - it's free.