Fees and Commissions

Fees, Commissions and similar types of payment from sources other than employments or directorships are assessable under Schedule D. If you have a PAYE source of income and your total non PAYE income net of allowable expenses does not exceed €3,175 (or €50,000 gross of allowable expenses), the tax due on these payments can be collected by means of an adjustment to your Tax Credit Certificate. If you exceed this limit you are required to register for Self Assessment.

Reference Material

IT 10 - A Guide to Self Assessment


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