Working from home? You may be entitled to tax relief on your household costs. Here is how to claim it.
Your employer can pay EUR 3.20 per day tax-free for each day you work from home. If they make this payment, you cannot also claim the employee deduction.
If your employer does not pay the EUR 3.20 (or pays less), you can claim 30% of broadband plus the proportional cost of heating and electricity for your home office. Claim through myAccount or on your annual tax return.
Maintain a log of days worked from home, plus copies of utility bills and broadband invoices.
Mary works from home 3 days per week (approximately 150 days per year). Her broadband costs EUR 600 per year. Her electricity and gas costs EUR 2,400 per year. She estimates 15% of her home is used as an office.
Route 1 (employer): EUR 3.20 x 150 days = EUR 480 tax-free.
Route 2 (employee claim): 30% of broadband (EUR 180) + heating/electricity proportional to workspace (EUR 2,400 x 15% x 30% = EUR 108) = EUR 288 deduction. At 40% marginal rate, this saves EUR 115 in tax.
In this case, the employer route is more valuable. But if Mary's employer does not make the payment, she should claim the employee deduction.
If you split your time between home and office, you can still claim for the days worked from home. Keep a clear record of which days you worked from home each month. A simple spreadsheet or calendar note is sufficient.
The remote working relief covers running costs (broadband, heating, electricity), not capital items like desks or monitors. However, your employer can provide equipment tax-free if it is necessary for your work. If you buy equipment yourself, there is no specific tax relief, but your employer may reimburse you.
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.