Flat rate expenses are a fixed deduction that Revenue allows for certain trades and professions to cover the cost of tools, uniforms, or equipment that employees must provide themselves. The deduction is based on a Revenue-published schedule.
If your trade or profession is on Revenue's list, you can claim the specified amount as a deduction against your employment income. The deduction reduces your taxable income, giving relief at your marginal rate. A EUR 500 flat rate expense saves EUR 200 for a 40% taxpayer.
Nurses: EUR 733 per year. Teachers: EUR 518 per year. Electricians: EUR 153 per year. Shop assistants: EUR 121 per year. Check the full schedule on Revenue.ie as amounts vary by specific role.
Claim through myAccount under "Manage Your Tax" or on your annual tax return. The claim applies to each year separately.
| Trade/Profession | Annual Amount |
|---|---|
| Nurses (general) | EUR 733 |
| Teachers (secondary) | EUR 518 |
| Doctors (hospital) | EUR 747 |
| Electricians | EUR 153 |
| Carpenters/Joiners | EUR 153 |
| Shop assistants | EUR 121 |
| Bar staff | EUR 97 |
| Journalists | EUR 381 |
This is a selection. The full list is published by Revenue and covers hundreds of trades. Check Revenue.ie for the complete schedule.
No. The flat rate expense is a fixed amount agreed between Revenue and the relevant trade union or professional body. You cannot claim actual expenses instead, unless your trade is not on the list (in which case, you would claim actual expenses with receipts).
If you have not claimed flat rate expenses in previous years, you can submit retrospective claims for up to 4 years. A nurse who has worked for 4 years without claiming could recover EUR 733 x 4 = EUR 2,932 in deductions, saving over EUR 1,170 at the 40% rate.
If you change from one trade to another during the year, you can claim the flat rate expense for each trade, pro-rated for the period worked in each.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.