The shift to remote and hybrid working has become a permanent feature of Irish working life. According to the CSO, more than a third of workers now work from home at least some of the time, and that figure is even higher in sectors like technology, financial services, and professional services. If you are among them, there is good news: Revenue allows you to claim tax relief on certain expenses you incur while working from home.
But many people either do not know this relief exists or assume the process is too complicated to bother with. In this guide, we will explain exactly what you can claim, how the relief works, and how to submit your claim through Revenue's myAccount system.
What Is Remote Working Tax Relief?
Remote working tax relief, sometimes called e-working relief, allows employees who work from home to claim a tax deduction for a portion of their household utility costs. The logic is simple: if you are working from home, you are using more electricity, more heating, and more broadband than you would if you were in the office. Revenue recognises that these are costs incurred in connection with your employment, and it allows you to claim relief on them.
The relief is available to employees who work from home either full-time or on a hybrid basis. You do not need to work from home every day to qualify – even one or two days per week can entitle you to a proportionate claim.
What Expenses Can You Claim?
You can claim tax relief on the following household expenses:
- Electricity
- Heating (gas, oil, solid fuel, or other heating costs)
- Broadband / internet
You cannot claim for rent or mortgage payments, food, general household items, or the cost of a home office setup (furniture, monitors, etc.) unless your employer has not provided these items and you can demonstrate they were necessary for your work. In practice, the straightforward claim is for the three utility costs listed above.
How Is the Relief Calculated?
There are two methods for calculating your remote working tax relief:
Method 1: The 30% Flat Rate (Simplest)
Revenue allows you to claim 30% of the cost of electricity, heating, and broadband for each day you work from home. This is the most commonly used method because it is simple and does not require you to calculate the exact proportion of your home used for work.
Here is how it works in practice. Let us say your annual utility bills are:
- Electricity: €1,600
- Gas/heating: €1,200
- Broadband: €720
- Total: €3,520
You work from home 3 days per week, which is roughly 60% of the working week. Your claimable amount is:
€3,520 x 60% (proportion of time at home) x 30% = €633.60
The tax relief you receive depends on your marginal rate of tax. If you are a standard-rate taxpayer (20%), the cash saving is €633.60 x 20% = €126.72. If you are a higher-rate taxpayer (40%), the saving is €633.60 x 40% = €253.44. USC relief also applies, adding a further small benefit.
Method 2: Vouched Expenses (More Involved)
If you prefer, you can calculate the exact costs attributable to your home office by working out the proportion of your home used for work, the number of hours or days spent working, and applying that to your utility bills. This method can sometimes produce a higher claim but requires more detailed records and receipts.
For most people, the 30% flat rate method is simpler and perfectly adequate.
How to Claim Remote Working Relief
Claiming is done through Revenue's myAccount portal. Here is the step-by-step process:
- Log in to myAccount at revenue.ie
- Go to Review Your Tax for the relevant year (2025 for claims made now, or 2026 when the year closes)
- Under the Employment section, select Remote Working Relief
- Enter the number of days you worked from home during the year
- Enter your electricity, heating, and broadband costs for the year
- Revenue will automatically calculate your relief using the 30% method
- Submit and wait for your Statement of Liability – any refund due will be paid directly to your bank account
You should keep your utility bills and broadband invoices for six years in case Revenue requests evidence of your claim.
What If Your Employer Pays You an E-Working Allowance?
Some employers pay a daily allowance to cover the costs of working from home. Revenue allows employers to pay up to €3.20 per day tax-free to employees who work from home. This is known as the e-working allowance.
If your employer pays you this allowance, you cannot also claim the remote working relief for the same expenses. It is one or the other. However, if your employer does not pay the full €3.20 per day, or pays nothing at all, you can claim the shortfall directly through Revenue.
For a typical worker doing 3 days per week from home over 48 working weeks, the €3.20 daily allowance amounts to €460.80 per year – tax-free. It is worth asking your employer if they offer this.
Remote Working and the Broader Tax Picture
Remote working relief is just one piece of the tax puzzle. If you are working from home, you may also want to consider:
- Flat-rate expenses: certain professions can claim flat-rate expense deductions (for example, nurses, teachers, and shop assistants have specific approved amounts)
- Pension contributions: tax relief on pension contributions is one of the most valuable reliefs available in Ireland, with higher-rate taxpayers receiving 40% relief
- Medical expenses: you can claim 20% tax relief on qualifying medical expenses not covered by insurance
All of these claims can be made through myAccount, and together they can add up to a significant annual refund. To see how remote working relief fits into your overall tax position, use our salary calculator as a starting point.
Common Mistakes to Avoid
Not claiming at all. This is the biggest mistake. Thousands of remote workers are entitled to relief but never bother to claim it. Even a modest claim of €100–€250 per year adds up over time.
Double-dipping. If your employer pays you the €3.20 daily e-working allowance, do not also claim remote working relief for the same costs. Revenue will spot this.
Forgetting to keep records. Hold on to your utility bills and broadband invoices for at least six years. Revenue has the right to request proof of any claim.
Claiming non-allowable costs. You cannot claim for rent, mortgage, food, furniture, or equipment through remote working relief. Stick to electricity, heating, and broadband.
The Bottom Line
If you work from home – whether full-time or on a hybrid basis – you are very likely entitled to claim remote working tax relief. The process is straightforward through Revenue's myAccount, and the savings, while not enormous, are worth having. At a time when utility bills are higher than ever, every little helps.
Check your overall take-home pay with our Irish salary calculator, and make sure you are claiming everything you are entitled to. If you are self-employed and working from home, our self-employed tax calculator and sole trader tax calculator can help you understand how home office expenses fit into your tax return.