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Side Income Net
€3,975
Tax Due
€3,525
Effective Rate
€47
Calculate tax on your side income in Ireland — freelance, e-commerce, rental, B&B, and online platform earnings.
How your side income is split between tax and net
Income Tax vs USC vs PRSI breakdown
| Component | Amount | % of side income |
|---|---|---|
| Gross side income | €7,500 | 100.0% |
| Income Tax (PAYE) | €3,000 | 40.0% |
| USC | €225 | 3.0% |
| PRSI | €300 | 4.0% |
| Net (your pocket) | €3,975 | 53.0% |
Side income is added to your main employment income and taxed at your marginal rate. With a main income of €50,000 and side income of €7,500, you're paying approximately 47% effective tax on your side earnings.
If your total non-PAYE income exceeds €5,000 per year, you must register for self-assessment and file an annual Form 11 return with Revenue. Below this threshold, you can usually have it taxed through your tax credit certificate.
As an employee, you pay Class A PRSI (4%). Self-employed side income attracts Class S PRSI (4%) on profits over €5,000. Rental income (Case V) is not subject to PRSI at all.
Yes — you can claim a portion of heat, electricity, broadband, and insurance costs proportional to the space and time used for your side hustle. Revenue accepts a simplified 10-20% home office apportionment for most cases.
The Rent-a-Room scheme allows you to earn up to €14,000 per year tax-free from renting a room in your own home to a private tenant. This applies to long-term lets and short-term lets (Airbnb) of a room in your principal private residence.
Yes — from 2024, Revenue requires digital platforms (eBay, Etsy, Airbnb, OnlyFans, etc.) to report seller income under the DAC7 directive. Revenue cross-references this data against your tax returns. Always declare your platform income.
Freelancers can claim: software/subscriptions, equipment (laptop, phone), professional development, website hosting, marketing, accounting fees, insurance, travel directly related to client work, and a portion of home office costs.
You can pay through: (1) self-assessment Form 11 with preliminary tax, (2) adjusting your tax credit certificate to include the estimated income, or (3) Revenue's real-time PAYE system if your employer can adjust your deductions.
Your side income is taxed at approximately 47% — this includes 40% income tax, USC (3.0%), and 4% PRSI.
This calculator estimates your Irish side hustle tax based on €50,000 main income and €7,500 side earnings. Effective rate: 47%. Marginal rate: 47%.
On €7,500 of side income, you'll pay approximately €3,525 in tax (€3,000 PAYE, €225 USC, €300 PRSI). Your net take-home from side income: €3,975.
Revenue considers you to be trading if you sell items with the intention of making a profit, buy goods to resell, or regularly sell items online. Occasional sales of personal items are generally not taxable. Use this calculator to estimate your tax liability.
Start with your salary and add one or more side income sources. For each source, select the type and enter your gross income and allowable expenses.
The calculator computes tax on your base salary alone, then on your combined income. The difference is the marginal tax on your side income — including Income Tax, USC, and PRSI.
See your effective tax rate, net take-home, and whether you can reduce tax through expenses, Rent-a-Room relief, or pension contributions.
Revenue's DAC7 reporting requirements mean digital platforms must report your earnings. Whether you sell on eBay, rent on Airbnb, create content on OnlyFans or YouTube, or freelance through Upwork — your side income is taxable.
The standard rate cut-off is €44,000 (single) / €53,000 (married). USC applies at progressive rates from 0.5% to 8%. PRSI at 4% applies to most self-employed side income. Use this calculator to estimate your exact liability.