How to pay taxes as a self-employed individual?

As a self-employed individual, you pay tax under the self-assessment system and must file your end-of-year tax return Form 11.

You will need to do a self-assessment if you have:

• An income in addition to PAYE
• An Income from self-employment
• A rental income 

You can find more information on our Self-assessed tax return service here.

There is no need to file a self-assessment if:

• You have PAYE and non-PAYE income, but the non-PAYE is below €5,000 net, but not nil or a negative amount, and
• Your non-PAYE income is coded in your tax credits or subject to DIRT

However, you still must report your non-PAYE income by filing a tax return Form 12.