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Part Time Self Employment

​If I am self-employed on a part-time basis how can I qualify for the 15% rate of tax?

First you must satisfy the basic condition, i.e. you have to be employed full-time, a pensioner or a full-time student/apprentice. You also have to satisfy some other conditions, that is you: 

  • Have registered the part-time work with the ETC.
  • Do not engage more than 2 employees (and such employees shall be on a part-time basis) in your part-time activity.
  • Must keep proper books of accounts.
  • Perform such work for a company, organisation, enterprise or entity other than that with which you are employed on full-time basis.
  • Have to be registered for VAT (if you are obliged to register for VAT).
  • Must pay the tax due using form TA22 by 30th April of the following year.

 

What must I do to pay tax at 15%?

Fill in form TA22​.

Make sure that the tax you pay covers 15% of the net profit earned throughout the year from your part-time self-employment. The maximum payment each year is €1,800 (15% of €12,000).