Register as self-employed in Ireland

This guide shows you how to register with Revenue as a sole trader, what you pay and when. You can register online with your PPS number.

You register as self-employed by signing up for Income Tax with Revenue, online through myAccount or ROS (Revenue Online Service). Your PPS (Personal Public Service) number becomes your tax reference number. After that, you file a tax return and pay your own tax every year.

Do you need to register?

Yes, if you work for yourself as a sole trader. You must also register if you are an employee with side income and that income is over €5,000 after expenses, or over €30,000 before expenses.

If your side income is below those amounts, you can declare it on a Form 12 in myAccount instead. Revenue then adjusts your tax credits to collect the tax through your wages.

What you need

• Your PPS number
• A myAccount login, or a ROS login if you already have a business tax number
• The date your business started
• Your NACE code (the code for your type of business, chosen from a list)
• Your expected turnover for the year
• A business name registration, if you trade under a name that is not your own

Step by step: register in myAccount

Use this route if you are an employee now, or you are only registered for PAYE or Local Property Tax.

1. Sign in to myAccount on revenue.ie.
2. Go to Manage My Record and select Tax registrations.
3. Under Tax Type, select Income Tax and click register.
4. Confirm your NACE code, the date your business started and your expected turnover.
5. Submit the registration.
6. Register for ROS from Manage My Record. You must use ROS to file returns and pay tax once you are self-employed.

Step by step: register in ROS or on paper

1. Sign in to ROS if you already have an Irish tax number for a business tax.
2. Use the eRegistration service to add Income Tax, and VAT if you need it.
3. Use paper Form TR1 only if you can't register online. Revenue won't process a paper form if you could have registered online.
4. Use Form TR1 (FT) if you are not resident in Ireland and can't register online.

What you pay and when

Preliminary tax is your estimate of this year's Income Tax, PRSI (Pay Related Social Insurance) and USC (Universal Social Charge). You must pay at least 90% of this year's bill or 100% of last year's. In your first year, last year's bill is usually nil, so you may owe little by the first deadline.

You can register for VAT below the threshold if you choose. If you are also a PAYE employee, your Earned Income Tax Credit and PAYE credit together can't go over €2,000.

Keeping records

Keep sales invoices, receipts for expenses and purchases, and bank statements. Keep the originals for six years. You can store digital copies in the Receipts Tracker in ROS.

Common mistakes

• Thinking a small side business doesn't count. Over €5,000 taxable, you must register.
• Missing the 31 October deadline. Late returns get a 5% or 10% surcharge, and late tax gets daily interest.
• Using the ROS extended date but paying by another way. You must both pay and file on ROS.
• Not keeping receipts. Without them, you can't back up your expenses.
• Forgetting VAT. Check your turnover against the threshold as you grow.

Related guides

• How to register a business name
• How to get a PPS number
• How to get a verified MyGovID
• How to claim tax back on medical expenses