Sole Trader in Ireland for Foreigners: Are You Eligible?

I'm not sure my permit allows self-employment

If you're not certain your visa or stamp allows self-employment, we check this with you first, before anything else gets registered.

I'm already earning as a freelancer and want to register correctly

If you're already invoicing clients but registered late, or unsure it was done right, we review your situation and fix what's needed.

I want to understand PRSI and tax before I start

If you want to know what PRSI Class S and income tax actually mean for your take-home pay, we walk you through it before you commit.

How we help you register the right way

Confirm your permit allows this

Before anything else, we check whether your immigration permission allows self-employment. If it does not, we tell you honestly and point you to what would need to change first.

Register with Revenue

Once eligibility is confirmed, we complete your TR1 registration, set up PRSI Class S, and register for VAT if your turnover needs it.

Set up simple record keeping

We help you separate business and personal money and build an easy routine for invoices, expenses, and evidence.

Stay on top of deadlines

We prepare and file your Form 11 every year and keep you informed of what is due and when.

4.2% (rising to 4.35% from 1 October 2026), minimum annual charge €650

PRSI Class S rate for self-employed income

gov.ie: PRSI Class S Rates →

20% up to €44,000, 40% above

Income tax bands, single person, 2026

Revenue: Budget 2026 Summary →

€42,500 turnover in any continuous 12-month period

VAT registration threshold for services

Revenue: VAT thresholds →

Not every foreigner can register as a sole trader, and that's fine to find out now

Self-employment in Ireland is controlled by your immigration permission, not by your nationality or how long you have lived here. Some permissions allow it outright. Others explicitly forbid it. Getting this wrong can put your immigration status at risk, so we always confirm it before registering anything.

Permissions that typically allow self-employment (examples only, not exhaustive, always confirm your own case):

Irish citizenship, or EU, EEA, or Swiss citizenship
Stamp 4, which permits work, self-employment, and running a business without an employment permit
Qualifying family members of EU, EEA, or Swiss citizens exercising EU Treaty Rights
The Start-up Entrepreneur Programme, for a qualifying business idea

Permissions that typically do not allow self-employment (also examples, also confirm your own case):

Stamp 2 and Stamp 2A, issued to students
Stamp 1G, the Third Level Graduate permission
A standard Stamp 1 tied to an employment permit for one named employer

This is a starting point, not a verdict on your case. Immigration permissions have exceptions and every file has details that matter. Confirm your own situation on citizensinformation.ie, or send us your permission type on WhatsApp and we will help you check before you register anything.

Once you're eligible, here's what registering actually involves

Registering as a sole trader itself is simple. The paperwork that follows is where people get it wrong.

You register with Revenue using Form TR1, which sets up your income tax record and can also register you for VAT at the same time.
Your PPS number becomes your tax reference number once you're registered.
You pay tax under self assessment, filing one Form 11 return per year.
Your PRSI is Class S, calculated on your net profit, not your turnover.
If your turnover looks like it will pass the VAT threshold, you register for VAT too.

None of this replaces confirming your immigration eligibility first. It is the second step, not the first.

Mistakes we see often, and how to avoid them

Registering before confirming immigration eligibility, then having to unwind it later
Not registering for VAT once turnover passes the threshold (currently €42,500 for services, €85,000 for goods)
Mixing personal and business money in the same account
Missing the Form 11 deadline and paying interest and penalties for something that was avoidable
Assuming a friend's permission or a forum post applies to your own case

Start with a free eligibility and guidance check

Tell us your immigration permission and what work you do. We confirm whether self-employment is open to you and explain the next step, before anything costs you a cent.

Frequently Asked Questions

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.

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.

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.

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.

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.

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.

Register as a sole trader in Ireland with confidence, not guesswork