Tax Relief · Employment
Remote Working Tax Relief Ireland 2026
PAYE employees who work from home can claim 30% of their broadband, electricity, and heating bills as a tax deduction. Relief is applied at your marginal rate (20% or 40%), meaning a real cash refund. You can claim for the current year and back-claim up to 4 previous years through Revenue myAccount.
REMOTE WORKING TAX RELIEF 2026 — AT A GLANCE
| Relief rate | 30% of qualifying home utility costs |
| Qualifying costs | Broadband, electricity, heat (gas/oil/solid fuel) |
| Who qualifies | PAYE employees working from home with employer confirmation |
| Tax rate applied | Your marginal income tax rate (20% or 40%) |
| How to claim | Revenue myAccount → Manage your tax → e-Working expenses |
| Back-claim period | Up to 4 years (2021, 2022, 2023, 2024 if not yet claimed) |
| Employer WFH allowance | Up to €3.20/day tax-free from employer reduces your personal claim |
| Records to keep | Utility bills; employer confirmation of WFH arrangement |
What is the remote working tax relief?
When you work from home, you use your own electricity, broadband, and heating to do your employer's work. The Revenue Commissioners recognise this through what is formally called e-Working expenses relief — a deduction from your taxable income based on 30% of the utility costs you incur on work-from-home days.
This is not a flat-rate allowance or an estimate unrelated to your actual spending. The 30% figure is Revenue's standard measure of the work-related portion of home running costs, applied proportionally across the number of days you actually worked from home. Your tax saving depends directly on your bills and how many days you were at home.
The relief applies to income tax only — it does not reduce USC or PRSI. But because it is applied at your marginal rate, a higher-rate taxpayer effectively gets 40 cent back for every qualifying euro of expense, and a standard-rate taxpayer gets 20 cent back.
How to calculate your remote working tax relief
Revenue uses a formula combining your total utility costs, your proportion of WFH days, and your marginal tax rate. You do not estimate anything — you enter your actual bills and actual working days, and the formula does the rest.
| Step | What to enter | Example values |
|---|---|---|
| 1 | Total annual broadband cost | €720 |
| 2 | Total annual electricity cost | €1,950 |
| 3 | Total annual heating cost | €1,200 |
| 4 | Total utility costs (1+2+3) | €3,720 |
| 5 | WFH days in the tax year | 200 days |
| 6 | Total working days in the tax year | 235 days |
| 7 | WFH proportion (step 5 ÷ step 6) | 85.1% |
| 8 | Qualifying amount (30% × step 4 × step 7) | 30% × €3,720 × 85.1% = €950 |
| 9 | Tax relief at 40% marginal rate | €950 × 40% = €380 refund |
| 9 (alt) | Tax relief at 20% marginal rate | €950 × 20% = €190 refund |
Revenue enters this formula automatically once you input the figures in myAccount. You do not need to manually calculate anything — but understanding the formula helps you gather the right information before you start your claim.
What costs qualify — and what does not
Qualifying costs
- Broadband: Your home broadband subscription. Fixed-line broadband only — mobile data plans or 4G/5G home broadband used primarily as a personal phone plan are generally not qualifying under the scheme, though home broadband delivered via 5G router typically qualifies.
- Electricity: Your household electricity bill. The full bill amount is entered — the 30% and WFH proportion factors do the apportioning automatically.
- Heat: Gas, heating oil, or solid fuel used to heat your home. If you have a combined electricity/gas bill, separate the electricity and gas amounts when entering them.
Costs that do NOT qualify
- Rent or mortgage interest (these are separate from utility running costs)
- Home insurance, contents insurance, or general household insurance
- Food, beverages, or household consumables
- Laptop, desk, chair, monitor, or other equipment
- Mobile phone bills (even if used for work calls)
- Water charges
Worked examples
Example 1: Polish customer service agent, 3 days WFH per week, standard rate
Marta works for a Dublin-based company. She works from home Monday, Tuesday, and Friday each week — approximately 156 WFH days out of 235 working days per year. Her annual bills: broadband €600, electricity €1,500, gas heating €900. Total: €3,000. Marta earns €38,000 and pays tax at 20%.
- WFH proportion: 156/235 = 66.4%
- Qualifying amount: 30% × €3,000 × 66.4% = €597.6
- Tax relief at 20%: €597.6 × 20% = €119.52 refund
- She also back-claims 2022, 2023, and 2024 on the same basis — total refund across 4 years approximately €480
Example 2: Brazilian software developer, full-time remote, higher rate
Carlos works fully remotely from his Dublin apartment for a Cork-based technology company. He works 235 days from home (all his working days). Annual bills: broadband €720, electricity €2,100, heating €1,400. Total: €4,220. Carlos earns €78,000 and pays 40% tax on income above €44,000.
- WFH proportion: 235/235 = 100%
- Qualifying amount: 30% × €4,220 × 100% = €1,266
- Tax relief at 40%: €1,266 × 40% = €506.40 refund per year
- Back-claiming 3 additional years: approximately €1,520 additional refund
Example 3: Indian IT contractor who receives employer WFH allowance
Vikram works 4 days per week from home (188 days/235 working days). His employer pays him €3.20 per WFH day as a tax-free allowance = €601.60/year. His annual utility bills total €3,400.
- WFH proportion: 188/235 = 80%
- Qualifying amount: 30% × €3,400 × 80% = €816
- Tax relief at 40% on €816: €326.40
- Minus: employer paid €601.60 tax-free (but this is per day, not a direct offset against the qualifying amount)
- Note: The employer\'s €3.20/day is a separate tax-free payment and does not directly reduce the utility-based calculation. Both the employer allowance and the e-Working relief can coexist unless Revenue determines they are covering the same costs. Vikram should speak to an accountant if both apply.
How to claim — step by step through myAccount
- Go to revenue.ie and log in to myAccount with your PPS number and password
- Click Manage your tax and select the tax year you want to claim for
- Click Add new credits or Tax Credits and Reliefs
- Under "Employment expenses," select e-Working expenses
- Enter your total annual broadband cost
- Enter your total annual electricity cost
- Enter your total annual heating cost
- Enter your total working days in the year (typically 235 for a full year, fewer if you started mid-year or had extended leave)
- Enter your WFH days (days you actually worked from home)
- Revenue calculates the qualifying amount and applies relief — submit the return
- Revenue issues a refund to your registered bank account, usually within 5 working days
Records and evidence you need to keep
Revenue does not require you to upload bills when you file your claim online, but they may request evidence if your claim is audited or queried. Keep the following for at least 6 years:
- Annual statements or bills from your broadband provider showing the total amount paid each year
- Electricity bills (annual summary or all monthly bills)
- Gas or heating oil bills and receipts
- A record of your WFH days — a calendar, email correspondence, or HR records showing your WFH schedule
- Any written confirmation from your employer of your remote working arrangement (an email, company WFH policy, or formal letter)
If Revenue sends a query, having these records means you can respond immediately and the claim is upheld. Without records, Revenue can disallow the claim and seek repayment with interest.
Common mistakes when claiming remote working relief
- Claiming costs that do not qualify: Rent, mortgage, insurance, and food do not qualify. Only broadband, electricity, and heat.
- Not claiming at all: Enormous numbers of people who have worked from home since 2020 have never filed this claim. A 40% taxpayer working from home all week for 4 years could be owed over €2,000 in total.
- Entering annual instead of total costs — or vice versa: Ensure the figures you enter are for the full calendar year you are claiming, not monthly amounts accidentally entered as annual.
- Forgetting prior years: The 4-year back-claim window means you can claim 2021 through 2024 right now. File before the window closes.
- Assuming employer allowance disqualifies personal claim: The employer €3.20/day allowance and the e-Working relief can often both apply. They are not automatically mutually exclusive.
- Not updating bank details on Revenue: Refunds go to the bank account on your Revenue record. If it is outdated, the refund will be delayed. Update via myAccount before filing.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.
Frequently asked questions
What is the remote working tax relief in Ireland?
Remote working tax relief (also called e-Working expenses relief) allows PAYE employees who work from home to claim 30% of the cost of broadband, electricity, and heat used on working-from-home days. Revenue applies this relief at your marginal tax rate (20% or 40%), resulting in a direct tax refund.
How much can I claim for remote working in Ireland?
There is no fixed cash limit. The amount depends on your actual broadband, electricity, and heating bills and how many days you worked from home. The formula is: 30% x (your WFH days divided by total working days) x annual utility costs, then multiplied by your tax rate. Someone paying 40% tax and spending €3,600 on utilities, working from home 200 of 235 days, receives approximately €367 back.
Which costs qualify for remote working tax relief?
Only three categories qualify: broadband (your home broadband subscription), electricity (household electricity bill), and heat (gas, oil, or solid fuel). Rent, mortgage repayments, general household insurance, and furniture or equipment costs do not qualify under this specific relief.
Do I need my employer to confirm I work from home?
Yes. Revenue requires that you are working from home under a formal arrangement with your employer. If Revenue queries your claim, they may request a letter from your employer confirming the WFH arrangement. Keep any emails, policy documents, or letters that confirm your remote working status.
Can I claim remote working relief if my employer pays me a daily WFH allowance?
If your employer pays you the tax-free daily allowance of up to €3.20 per WFH day, this reduces what you can claim separately. You can only claim the excess of your actual 30% costs over the tax-free amount received from your employer. If employer payments exceed your qualifying costs, there is nothing additional to claim.
How do I claim remote working tax relief through Revenue?
Log in to Revenue myAccount, go to Manage your tax for the relevant year, select Tax Credits and Reliefs, and choose e-Working expenses. Enter your total annual broadband, electricity, and heat costs, your total working days in the year, and your WFH days. Revenue calculates the qualifying amount and applies relief at your marginal rate.
Can I back-claim remote working relief for previous years?
Yes. You can file amended returns for the previous 4 tax years through myAccount. If you worked from home in 2021, 2022, 2023, and 2024 and never claimed, you can file all four years and receive lump-sum refunds. Revenue typically processes these within 5 working days.
Can self-employed people claim remote working tax relief?
Self-employed people do not use the PAYE e-Working relief. Instead, they claim a proportion of home running costs as a business expense on Form 11. The calculation method is similar — apportioning costs based on the rooms and time used for business — but it flows through the self-assessment system rather than as a separate relief.
Do I need to separate my utility bills into work and personal portions?
No. The 30% rate is Revenue's built-in estimate of the work-related portion of your home costs. You enter the total bill amounts, and the formula automatically applies the 30% factor. You do not need to measure power usage or physically separate costs — just keep the bills as supporting evidence.
How long does it take to receive the refund?
Revenue typically processes e-Working claims filed through myAccount within 5 working days. Refunds are issued directly to the bank account registered on your Revenue record. If you have no bank account registered, the refund is issued by cheque, which takes longer.
- You claim based on your full utility bills — you do not need to calculate a work-specific portion yourself
- Renters and homeowners claim on exactly the same basis — this is about utility costs, not property ownership
- The employer €3.20/day allowance and the e-Working claim are not automatically mutually exclusive
- Equipment (laptop, desk, chair) does not qualify under e-Working relief
- Mobile phone bills, even if used for work, do not qualify under this specific relief
- You must have worked from home under an arrangement with your employer — casual or occasional home working without employer confirmation does not qualify
This page was reviewed against official Revenue e-Working guidance and updated to reflect 2026 remote working tax relief rules and claim procedures.
Information Accuracy — This guide has been independently researched and reviewed using official Irish government sources available on the publication date. Government schemes, payment rates, eligibility rules and legislation may change over time. Before making financial, legal or welfare decisions, always confirm the latest information directly with the relevant Irish authority.