Posted on 26th February 2016 by Accountant

Numbers in tables relate to calculations for 2016.

Irish single self-employed person who is not having any children

Numbers are in Euro
Gross salary Income tax/PRSI/USC deductions Net salary % Taxation
13,000 -1,070 11,930 8%
15,000 -1,610 13,390 11%
20,000 -2,993 17,007 15%
25,000 -4,468 20,532 18%
35,000 -7,658 27,342 22%
45,000 -12,608 32,392 28%
55,000 -17,558 37,442 32%

Irish married self-employed person, he and his wife have only one income and no children

Numbers are in Euro
Gross salary Income tax/PRSI/USC deductions Net salary % Taxation
13,000 -670 12,330 5%
15,000 -810 14,190 5%
20,000 -1,343 18,657 7%
25,000 -2,818 22,182 11%
35,000 -5,768 29,232 16%
45,000 -9,158 35,842 20%
55,000 -14,108 40,892 26%

Irish married self-employed person, he and his wife have only one income and two children

Numbers are in Euro
Gross salary Income tax/PRSI/USC deductions Net salary % Taxation
13,000 -670 12,330 5%
15,000 -810 14,190 5%
20,000 -1,193 18,807 6%
25,000 -1,818 23,182 7%
35,000 -4,768 30,232 14%
45,000 -8,158 36,842 18%
55,000 -13,108 41,892 24%

Average percentage taxation of self-employed persons

Single person
Gross income 2015 2016
15,000 15% 11%
20,000 19% 15%
25,000 21% 18%
30,000 23% 20%
40,000 28% 25%
60,000 36% 33%
Married person
Gross income 2015 2016
15,000 6% 5%
20,000 7% 6%
25,000 11% 7%
30,000 14% 11%
40,000 19% 16%
60,000 29% 26%