The rate and threshold indicated are applicable as from 1 January 2022.​

​If I am self-employed on a part-time basis how can I qualify for the 10% 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 Jobsplus.
  
• 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 10%?

Fill in form TA22​.

Make sure that the tax you pay covers 10% of the net profit earned throughout the year from your part-time self-employment. The maximum payment each year is €1,200 (10% of €12,000).