# Sole Trader in Ireland for Foreigners: Are You Eligible? | ARAN > Not every immigration permission in Ireland allows self-employment. Confirm your eligibility first, then register as a sole trader the right way, with ARAN. URL: https://aran-accounting.ie/en/sole-trader-ireland-for-foreigners Language: en Published: 2026-08-24 Last updated: 2026-08-24 Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting ## Summary We help foreigners register correctly, choose the right PRSI class, and stay compliant with Revenue from the start. First, let's make sure your immigration permission actually allows it. - Not every immigration permission allows self-employment in Ireland. It depends on your visa or stamp, not your nationality. Check your own case on citizensinformation.ie before registering. - Stamp 4, EU, EEA, or Swiss citizenship, and some family permissions typically allow it. Student stamps, Stamp 1G, and most employer-tied Stamp 1 permits typically do not. - Once your permission is confirmed, we register you with Revenue on Form TR1, set up PRSI Class S, and explain what you owe in plain English. ## Key facts - PRSI Class S rate for self-employed income: 4.2% (rising to 4.35% from 1 October 2026), minimum annual charge €650 (gov.ie: PRSI Class S Rates) - Income tax bands, single person, 2026: 20% up to €44,000, 40% above (Revenue: Budget 2026 Summary) - VAT registration threshold for services: €42,500 turnover in any continuous 12-month period (Revenue: VAT thresholds) ## Frequently asked questions Q: Can any foreigner register as a sole trader in Ireland? A: No. It depends on your immigration permission, not your nationality. Stamp 4, EU or EEA citizenship, and some family permissions typically allow it. Student stamps, Stamp 1G, and most employer-tied Stamp 1 permits typically do not. Confirm your own case on citizensinformation.ie before registering. Q: I'm on Stamp 1G after graduating. Can I freelance on the side? A: Generally, no. Stamp 1G, the Third Level Graduate permission, does not permit self-employment or running a business. If you want to freelance, you typically need to move to a permission that allows it, like Stamp 4. Check your options on citizensinformation.ie. Q: What if I'm on Stamp 4? Do I need anything else? A: Stamp 4 lets you work, run a business, or be self-employed without an employment permit, so no extra immigration permission is needed. You still need to register with Revenue as a sole trader and follow the same tax rules as anyone else. Q: How much tax will I actually pay as a sole trader? A: Profit is taxed as personal income: 20% up to €44,000 and 40% above that, plus PRSI Class S at 4.2%, rising to 4.35% in October 2026, with a minimum annual charge of €650. We calculate your real numbers before you register. Q: Do I need to register for VAT right away? A: Only once your turnover passes the threshold, currently €42,500 for services or €85,000 for goods in any 12-month period. You can also register voluntarily earlier if it helps your business. We check this as part of your setup. Q: Does ARAN actually help in English and Portuguese? A: Yes. We are a Registered Tax Agent with Revenue (TAIN), founded to support immigrants in Ireland, including the Brazilian community. We reply on WhatsApp in English and Portuguese, usually the same day. ## Sources - Citizens Information: Coming to set up a business or invest in Ireland: https://www.citizensinformation.ie/en/moving-country/working-in-ireland/migrant-workers/coming-to-set-up-a-business-in-ireland/ - Citizens Information: Self-employment: https://www.citizensinformation.ie/en/employment/types-of-employment/self-employment/ - Citizens Information: Types of residence permission for non-EEA nationals: https://www.citizensinformation.ie/en/moving-country/moving-to-ireland/rights-of-residence-in-ireland/types-residence-permission-non-eea-nationals/ - Immigration Service Delivery: Immigration permission stamps: https://www.irishimmigration.ie/registering-your-immigration-permission/information-on-registering/immigration-permission-stamps/ - Revenue: How to register for tax as a sole trader: https://www.revenue.ie/en/starting-a-business/registering-for-tax/how-to-register-for-tax-as-a-sole-trader.aspx - Revenue: VAT thresholds: https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx - gov.ie: PRSI Class S Rates: https://www.gov.ie/en/department-of-social-protection/publications/prsi-class-s-rates/ - Revenue: Budget 2026 Summary: https://www.revenue.ie/en/corporate/press-office/budget-information/current-year/budget-summary.pdf --- Full ARAN Accounting profile: https://aran-accounting.ie/llms.txt