Tax back · Ireland

Remote working relief in Ireland: the formula, worked examples and claiming back to 2022

The formula, step by step

1. Add up the year’s electricity, heating and broadband bills (your share, if shared): €2,400.
2. Multiply by the days you worked from home and divide by the days in the year: €2,400 × 138 ÷ 365 = €907.40.
3. Take off anything your employer paid you for working from home (nothing here).
4. Take 30%: €272.22. This comes off your taxable pay.
5. The tax saved is that amount at your top rate: €108.89 at 40%, €54.44 at 20%.

Revenue’s formula: ((A × B) / C − D) × 30%. For 2024, C is 366. Each figure here comes from the tax back checker’s engine, which reproduces Revenue’s worked examples.

Shared bills, bundles and couples

• Sharing a house. Each person counts only the part of each bill they actually paid, and keeps proof of their share.
• Broadband in a TV or phone bundle. Use the broadband part if the supplier shows it separately; if not, split the bill on a reasonable basis before applying the days and the 30%.
• Married couples and civil partners. If you are jointly assessed, the assessable spouse can claim on the bills of both.

How to claim

For a past year: in myAccount choose Review your tax for the previous 4 years, pick the year, open the Income Tax Return, and under Tax Credits and Reliefs, Your job, add Remote Working Relief. The law requires the bills to go in with the claim, so upload them to the Receipts Tracker first. For the current year you can claim during the year as bills arrive. If you do not upload them, keep the originals for six years.

What people get wrong

• Claiming the whole bill. Only the home-working days’ share, and then 30% of that.
• Claiming €3.20 a day when the employer paid nothing. The €3.20 is what an employer may pay tax-free; your claim is on actual bills.
• Forgetting to upload the bills. The law says receipts go in with the claim: upload them in myAccount’s Receipts Tracker.
• Counting evenings at home. Only days you were required to work from home count, not work brought home after hours.

Frequently asked questions

How is remote working relief calculated?
((your electricity, heating and broadband bills × days worked from home ÷ days in the year) − any daily payment from your employer) × 30%. That amount comes off your taxable pay, so the relief is at your top rate. Bills of €2,400 and 138 days at home give €272.22 off your pay: €108.89 back at 40%, €54.44 at 20%.

My employer pays €3.20 a day. Can I still claim?
Yes, but the payment is taken off. With €3.20 for 138 days the same bills give €55.90 back at 40%. If your employer pays nothing, you cannot claim a flat €3.20 a day: you claim on your actual bills.

Can I claim remote working relief for previous years?
Yes, back to 2022, each year on its own return, uploading the bills. The example worker can still claim about €435 for 2022 to 2025; 2022 closes on 31 December 2026.

Can I claim for a laptop or a desk?
No. The relief covers electricity, heating and broadband only. Equipment and furniture you buy yourself do not count.

Related

• Irish tax back checker: remote working, rent, medical and tuition, every year.
• How much remote work saves, by country · 2022 claims close on 31 December 2026
• How to claim tax back in myAccount: the menus for each credit, year by year.

Sources

• Revenue: calculating allowable remote working costs, allowance paid by your employer, how to claim; Tax and Duty Manual 05-02-13

Read 13 November 2026. General information, not advice; it cannot see your records. Claiming directly from Revenue is free. We are not Revenue, we are not a tax agent, and we never ask for your myAccount details. Revenue decides every claim.