Income tax (PAYE) — 20% on your income up to your standard rate cut-off point (€44,000 if you're single, €53,000 if you're married with one income, €48,000 for a one-parent family), and 40% on anything above that. Your tax credits — €2,000 personal plus €2,000 PAYE for most employees — come off the tax bill directly, not off your income.
USC (Universal Social Charge) — a separate charge on your gross income, in bands: 0.5% on the first €12,012, 2% up to €28,700, 3% up to €70,044, and 8% above that. If your total income is €13,000 or less, you're exempt entirely.
PRSI — 4.2% up to 30 September 2026, rising to 4.35% from 1 October. This calculator uses the blended full-year rate of 4.2375%, which is what Revenue itself recommends for annual estimates.

A quick example: on a €50,000 salary as a single person, that works out to €7,200 in income tax, roughly €1,033 in USC, and about €2,119 in PRSI — leaving a bit under €39,650 net for the year, or around €3,300 a month.

This is a simplified annual estimate. It doesn't account for pension contributions, benefit-in-kind, or the two-earner married band — for a payslip-accurate figure, your actual tax credit certificate and payroll software will differ slightly.

Frequently Asked Questions

How much tax will I pay on €50,000 in Ireland?

As a single PAYE employee, you'd pay approximately €7,200 in income tax, €1,033 in USC and €2,119 in PRSI — a total of around €10,350, leaving roughly €39,650 net for the year.

What's the difference between income tax and USC?

Income tax is charged on your taxable income after tax credits are deducted. USC is a separate charge on your gross income with no credits applied — everyone earning over €13,000 pays it, calculated in its own set of bands.

Do pension contributions reduce my tax?

Yes — employee pension contributions get income tax and PRSI relief, but not USC relief. This calculator doesn't model pension contributions; if you're contributing to a pension, your actual take-home pay will differ from this estimate.

Why does PRSI use a "blended" rate instead of 4.2% or 4.35%?

Because the rate changes partway through the year (30 September 2026), a full annual salary is effectively taxed at a mix of both rates. Revenue's own guidance for annual estimates uses the blended rate of 4.2375% rather than picking one or the other.

Is this the same as what my payslip will show?

It's a close estimate, not a guarantee. Your actual payslip depends on your specific tax credit certificate, any pension contributions, and how your employer's payroll software rounds things.

Want payroll that's always right, every pay date?

Forti Ltd. runs payroll for Irish SMEs — PAYE, USC and PRSI, done correctly, every time.
info@forti.ie · 01-9065862 · www.forti.ie

🧾 Calculator 2 of 8

Irish VAT Calculator

Add VAT to a net price, or work out the net and VAT hidden inside a gross figure — at any of Ireland's five current VAT rates.

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How Irish VAT rates work

Ireland has five VAT rates, and knowing which one applies matters — getting it wrong on an invoice is a common, avoidable error.

23% (Standard) — the default rate for most goods and services: professional services, electronics, alcohol, non-basic foodstuffs, and anything that doesn't fall into a reduced category.
13.5% (Reduced) — tourism accommodation, construction and repair services, cleaning services, and most new residential property sales.
9% (Second reduced) — since 1 July 2026, this covers restaurant, catering and hot takeaway food, and hairdressing services (moved down from 13.5%). It also applies to gas and electricity, newspapers and e-books, heat pumps, and some new apartments. Note: alcohol, soft drinks and bottled water stay at 23% even when sold as part of a meal.
4.8% — livestock and related agricultural supplies.
0% (Zero-rated) — most basic foodstuffs, children's clothing, oral medicines, exports, and cold takeaway food.

To add VAT: multiply the net amount by the rate and add it on. To remove VAT from a price that already includes it: divide the gross amount by (1 + the rate) to find the net, then the difference is the VAT.

Frequently Asked Questions

What is the standard VAT rate in Ireland?

23%. It applies to most goods and services that don't qualify for a reduced rate.

Did restaurant VAT change in 2026?

Yes — from 1 July 2026, VAT on restaurant, catering and hot takeaway food dropped from 13.5% to 9%, along with hairdressing services. Hotel accommodation stayed at 13.5%.

How do I remove VAT from a price?

Divide the VAT-inclusive (gross) price by 1 plus the VAT rate as a decimal — for example, divide by 1.23 for the standard rate — to get the net price. The difference between the two is the VAT amount.

What VAT rate applies to takeaway coffee?

Hot takeaway food and drink, including coffee sold hot, is taxed at 9% since 1 July 2026. Cold takeaway items are typically zero-rated.

Is VAT registration compulsory for my business?

You must register once your turnover exceeds €85,000 (goods) or €42,500 (services) in any rolling 12-month period. Below that, registration is optional. See our VAT Registration Decision Tool for a full breakdown.

Not sure which VAT rate applies to your business?

Forti Ltd. handles VAT registration, returns and rate classification for Irish SMEs.
info@forti.ie · 01-9065862 · www.forti.ie

🏢 Calculator 3 of 8

Corporation Tax Calculator (Ireland)

Estimate your company's Corporation Tax on trading and passive income — with an optional check for Section 486C start-up relief if you're in your first five years of trading.

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How Irish Corporation Tax works

Irish companies pay Corporation Tax at two different rates depending on the type of income:

12.5% on trading income — profit from your actual business activity.
25% on passive income — investment income, rental income, and most chargeable gains.

Section 486C start-up relief can reduce Corporation Tax to nil for a new qualifying trade's first five years — but it's capped by the PRSI your company actually pays, not simply by your tax bill. Full relief applies where Corporation Tax on the trade is €40,000 or less; marginal relief applies between €40,000 and €60,000; none applies above €60,000. The relief is always limited to your qualifying PRSI — Employer's PRSI capped at €5,000 per employee, plus (since January 2025) a director's own Class S PRSI capped at €1,000 per person, with an overall €40,000 aggregate cap.

This is the detail that catches founders out: a profitable company with very few employees can end up with almost no relief, because there isn't enough qualifying PRSI to support it, even though the trade itself easily qualifies.

This calculator doesn't model the close company surcharge (an additional 15–20% charge that can apply to certain undistributed investment, rental or professional service income) — speak to your accountant if this might apply to you.

Frequently Asked Questions

What is the Corporation Tax rate in Ireland?

12.5% on trading income, and 25% on passive income such as investment and rental income.

What is Section 486C relief?

A relief that can reduce Corporation Tax to nil for a new qualifying trade's first five years, capped by the qualifying PRSI the company has paid — full relief up to €40,000 CT, marginal relief between €40,000 and €60,000, and none above that.

Why did my Section 486C relief come out lower than expected?

Relief is capped by qualifying PRSI paid — €5,000 per employee for Employer's PRSI, plus €1,000 per director for their own Class S PRSI, with a €40,000 overall cap. A profitable company with a small headcount often can't claim the full relief its tax bill would otherwise allow.

Does a director's own PRSI count toward the relief?

Yes, since 1 January 2025 (Finance Act 2024) — a director's Class S PRSI contributes to the qualifying PRSI figure, capped at €1,000 per individual.

What's the close company surcharge?

A separate charge (15–20%) that can apply to certain undistributed investment, rental, or professional service income in a "close company" (broadly, one controlled by five or fewer people). It's not modelled in this calculator — speak to your accountant if it might apply.

Want your CT return prepared and every relief claimed?

Forti Ltd. prepares Corporation Tax returns for Irish SMEs and start-ups.
info@forti.ie · 01-9065862 · www.forti.ie

⚖️ Calculator 4 of 8

Sole Trader vs. Limited Company Calculator

See how much you'd actually keep as a sole trader compared to running a limited company, extracting all profit as salary and dividend — at your specific profit level.

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How this comparison works

This tool runs two parallel calculations on the same business profit:

Sole trader — your full profit is taxed as personal income: income tax, USC, and Class S PRSI (4.2375% blended rate, with a €650 annual minimum).

Limited company — you take a salary (taxed personally, with employer PRSI added to the company's cost), the company pays 12.5% Corporation Tax on what's left, and the remaining profit is paid out as a dividend. The dividend is then taxed at your personal rate too — and this is the detail simpler comparisons often get wrong: as a proprietary director (owning or controlling 15%+ of the company), you're personally liable for Class S PRSI on dividends from your own company. This calculator includes that.

Dividend Withholding Tax (25%) isn't a separate tax on top — it's a payment on account of your income tax bill, already reflected in the "tax on dividend" figure.

At lower and mid profit levels, staying a sole trader is often the better outcome for a single year of full extraction, simply because it avoids the extra layer of Corporation Tax plus dividend tax. The limited company route tends to overtake it as profit rises, and its real advantage shows up in scenarios this calculator doesn't model: retaining profit in the company at 12.5% CT rather than extracting everything, pension contributions (fully deductible with no benefit-in-kind), and timing dividends across lower-income years.

Frequently Asked Questions

Is a limited company always more tax-efficient than a sole trader?

No — not if you extract every euro of profit in the same year. A limited company's real advantage usually comes from retaining profit rather than taking it all out immediately, which this "extract everything" comparison doesn't capture.

Do I pay PRSI on dividends from my own company?

If you're a proprietary director (you own or control 15% or more of the company), yes — Class S PRSI applies to dividend income from your own company, in addition to income tax and USC.

Is Dividend Withholding Tax an extra cost?

No. DWT (25%) is withheld at source and credited against your actual income tax liability — it's a payment on account, not an additional tax.

At what profit level does a limited company become better?

It depends on your salary/dividend split and personal circumstances, but broadly, the gap narrows or reverses as profit rises, since Corporation Tax at 12.5% is lower than the marginal personal tax rates a high-earning sole trader would pay on the same money. Run your own numbers above — the crossover point is different for every business.

Should I switch to a limited company based on this calculator?

Not on this alone. This is a single-year, full-extraction comparison — genuine tax planning depends on your growth plans, whether you'll retain profit, pension strategy, and more. Speak to an accountant before deciding.

Deciding between sole trader and limited company?

Forti Ltd. advises Irish founders on structure, incorporation and ongoing compliance either way.
info@forti.ie · 01-9065862 · www.forti.ie

🛍️ Calculator 5 of 8

Shopify Fee Calculator

Enter your monthly sales volume and order count to see the true monthly cost — plan fee plus processing — across Shopify's Basic, Grow and Advanced plans side by side.

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Storing inventory in Ireland via a fulfilment partner? The usual €85,000/€42,500 VAT thresholds only apply to Irish-established businesses — a non-resident seller holding stock here must register for VAT from the first sale, with no threshold. See our Amazon FBA calculator page for the full detail.

How Shopify's fees actually work

Shopify pricing has three layers, and the plan with the lowest sticker price isn't always the cheapest overall:

Plan fee — Basic ($39/mo, $29 annual), Grow ($105/mo, $79 annual), Advanced ($399/mo, $299 annual).
Card processing (Shopify Payments, online) — Basic 2.9% + $0.30, Grow 2.7% + $0.30, Advanced 2.5% + $0.30 per transaction.
Third-party gateway surcharge — if you use a payment processor other than Shopify Payments, Shopify adds an extra 2% (Basic), 1% (Grow) or 0.5% (Advanced) on top of your gateway's own fees.

The maths only tips in favour of a higher plan once your processing savings from the lower card rate outweigh the extra monthly plan cost — for most stores, that crossover happens somewhere in the tens of thousands of dollars per month in sales volume. Below that, the cheaper plan usually wins on pure cost, even though the higher plans include real feature advantages (staff accounts, reporting) that might justify upgrading anyway.

Frequently Asked Questions

Which Shopify plan is cheapest for a new store?

Basic, in almost all cases — it has the lowest monthly fee, and most new stores aren't doing enough monthly volume for the lower processing rate on Grow or Advanced to make up the difference.

When should I upgrade from Basic to Grow?

When your monthly processing savings from the 0.2-point lower card rate (2.9% → 2.7%) exceed the extra plan cost — run your numbers through the calculator above to find your exact break-even point.

Does using PayPal or Stripe instead of Shopify Payments cost more?

Yes — Shopify adds a gateway surcharge (2% on Basic, 1% on Grow, 0.5% on Advanced) on top of whatever your own processor charges, unless you use Shopify Payments.

Are these prices in euros?

No — figures are shown in USD, Shopify's standard listed pricing currency. Your actual billing currency may differ slightly depending on your store's settings.

Setting up e-commerce bookkeeping alongside Shopify?

Forti Ltd. reconciles Shopify payouts, fees and VAT into Xero for Irish sellers.
info@forti.ie · 01-9065862 · www.forti.ie

📦 Calculator 6 of 8

Amazon FBA Fee Calculator

Work out your referral fee, fulfillment fee and estimated profit on a single unit — before you commit to inventory.

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Accuracy note: Amazon's real fee schedule has dozens of category, size and weight combinations, and it changes periodically. This calculator uses simplified, representative figures to give you a working estimate — always verify exact fees with Amazon's own Revenue Calculator before pricing stock.

Non-resident seller storing stock in Ireland? The standard €85,000/€42,500 VAT thresholds only apply to businesses established in Ireland. A non-established trader holding inventory in Ireland for onward supply — the normal Amazon FBA/EU fulfillment network setup — must register for Irish VAT from their very first sale, with no threshold at all (confirmed on revenue.ie). This is the single most common VAT registration trap for non-resident FBA sellers.

How Amazon FBA fees work

Two fees hit every FBA sale:

Referral fee — Amazon's commission, calculated as a percentage of your sale price. Most categories sit at 15%, but it ranges from 8% (Electronics, Personal Care) up to 45% (Amazon Device Accessories), with a €0.30 minimum per item regardless of the percentage.
Fulfillment fee — a flat per-unit charge covering picking, packing and shipping, based on your product's size tier. Since April 2026, a 3.5% fuel and logistics surcharge applies on top of the base fulfillment fee.

On top of these, monthly storage fees apply based on how much space your inventory occupies and how long it sits before selling (roughly €0.70–0.85 per cubic foot outside Q4, rising sharply to around €2.20 in Q4) — these aren't included in the per-unit estimate above since they depend on your sell-through speed.

Frequently Asked Questions

What's a typical Amazon referral fee?

15% for most categories, though it ranges from 8% (Electronics, Personal Care) to as high as 45% (Amazon Device Accessories). Always check your specific category's rate.

What changed with Amazon FBA fees in 2026?

A 3.5% fuel and logistics surcharge was added to fulfillment fees from April 2026, and fulfillment fees rose slightly across most size tiers from January 2026.

How much does Amazon storage cost?

Roughly €0.70–0.85 per cubic foot per month outside the October–December peak period, rising to around €2.20 per cubic foot during Q4.

Is this calculator exact?

No — it's a representative estimate. Amazon's actual fees depend on your exact category, sub-category, product weight and dimensions, and marketplace, and Amazon updates its fee schedule periodically. Use Amazon's own Revenue Calculator for a precise, listing-specific figure before pricing stock.

I'm not based in Ireland but Amazon stores my stock here — do the usual VAT thresholds apply to me?

No. Non-established traders holding stock in Ireland for onward supply must register for Irish VAT from their first sale, regardless of turnover — see the note above.

Selling on Amazon FBA?

Forti Ltd. handles VAT, customs and marketplace reconciliation for Irish and EU Amazon sellers.
info@forti.ie · 01-9065862 · www.forti.ie

🎨 Calculator 7 of 8

Etsy Fee Calculator

See exactly what Etsy takes from a sale, and what you actually keep — including the Offsite Ads fee if it applies.

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How Etsy's fees work

Every Etsy sale carries three mandatory fees:

Listing fee — €0.20 flat, charged when a listing is created or renews (every four months, or when the item sells).
Transaction fee — 6.5% of the total sale price, including shipping you charge the buyer.
Payment processing — varies by country. This calculator uses an EU/Ireland approximation of 4% + €0.30; check your exact rate in Shop Manager → Finances.

If a sale comes from an Offsite Ad (Etsy's own advertising on Google, Facebook, Instagram, etc.), the Offsite Ads fee replaces the transaction fee for that sale rather than adding to it — 15% if your trailing 12-month sales are under €10,000 (and you can opt out entirely below that threshold), or 12% if you're over €10,000 (mandatory, no opt-out).

Frequently Asked Questions

How much does Etsy take from a sale?

For most sellers, combined mandatory fees (listing, transaction, processing) come to roughly 10–12% of the sale price. That rises significantly if the sale came through an Offsite Ad.

Can I opt out of Etsy's Offsite Ads fee?

Only if your trailing 12-month sales are under €10,000. Above that threshold, participation is mandatory and you can't opt out.

Does the Offsite Ads fee apply on top of the transaction fee?

No — it replaces it for that specific sale. You pay one or the other, never both, on the same order.

Why does Etsy charge a listing fee even if nothing sells?

Listings are active for four months and renew automatically for €0.20 unless you turn off auto-renew, regardless of whether the item sells.

Is the payment processing rate the same everywhere?

No — it varies by country. US sellers pay 3% + $0.25, UK sellers pay 4% + £0.20. This calculator uses an EU/Ireland approximation; check your exact rate in your own Shop Manager.

Selling on Etsy alongside other channels?

Forti Ltd. reconciles multi-marketplace sales into Xero for Irish sellers.
info@forti.ie · 01-9065862 · www.forti.ie

🛒 Calculator 8 of 8

eBay Fee Calculator (Ireland/EU)

See what eBay takes from a sale as a business seller — final value fee, the per-order fixed fee, the Regulatory Operating Fee, and VAT.

Open the Calculator →

Accuracy note: final value fee rates vary by category (roughly 6.9%–14.9%). This calculator uses 12.8% — the most common rate — as a default. Verify your exact category rate on eBay's Seller Centre before pricing stock.

How eBay's fees work for Irish business sellers

Final value fee — a percentage of your total sale price (item plus postage), varying by category. Most categories sit around 12.8%.
Per-order fixed fee — €0.30–0.40 per completed sale.
Regulatory Operating Fee — roughly 0.4% of the sale, introduced in April 2024 and applying to Ireland along with several other EU/UK markets, to cover eBay's regulatory compliance costs.
VAT — business sellers pay 23% Irish VAT on eBay's own fees (not on your sale price). If you're VAT-registered, this is reclaimable through your VAT return, so it's effectively not a real cost to you; if you're not registered, it is.

Frequently Asked Questions

What percentage does eBay take from a sale in Ireland?

Around 12.8% for most categories as the final value fee, plus a small per-order fee and the Regulatory Operating Fee — combined, typically 13–14% before VAT considerations.

What is eBay's Regulatory Operating Fee?

A fee (roughly 0.4% of the sale) introduced in April 2024, applying to sales on eBay's Ireland, UK and several other EU marketplaces, to cover the cost of regulatory compliance.

Do I have to pay VAT on eBay's fees?

Yes, 23% Irish VAT applies to eBay's own fees for business sellers. If you're VAT-registered, you can reclaim this through your VAT return.

Does the final value fee rate change by category?

Yes — it ranges from roughly 6.9% to 14.9% depending on what you're selling. Check eBay's Seller Centre for your exact category's rate.

Is there a maximum final value fee per item?

For many categories, yes — eBay caps the fee at a set amount per item for business sellers. Check the current cap for your category on eBay's fee schedule.

Selling on eBay alongside other channels?

Forti Ltd. reconciles multi-marketplace sales and VAT into Xero for Irish sellers.
info@forti.ie · 01-9065862 · www.forti.ie