Working From Home Tax Relief 2025: Eligible Costs & How to Claim

There’s a good chance your home utility bills have crept up since you started working remotely — and Revenue knows it. Since 2020, Irish employees have been able to claim back a portion of those extra costs through what’s officially called Remote Working Relief, and by the end of this guide you’ll know exactly which expenses qualify, how to calculate your claim, and what the recent rejection of the Right to Remote Work Bill means for your tax relief going forward.

Employees claiming relief in 2024: Over 500,000 ·
Maximum annual claim per employee: €120–€200 ·
Heating and electricity relief rate: Up to 30% ·
Broadband relief rate: Up to 30% ·
Fixed rate method available for: 2019–2025 claims ·
Revenue remote working relief start year: 2020

The table below summarises the key parameters of Ireland’s Remote Working Relief scheme.

What deductions can I claim if I work from home?

Eligible utility costs: electricity, heating, broadband

• Electricity: up to 30% of your bill, based on the proportion of days worked from home
• Heating: up to 30% of your bill under the same proportional rule
• Broadband: up to 30% of your internet bill, but only the portion related to work usage
• Phone calls: you can claim for calls directly related to your work duties (Citizens Information (official public service guide))

Revenue allows up to 30% of your electricity, heating, and broadband costs, based on the proportion of days worked from home.

Non-eligible expenses: mortgage, rent, office furniture

• Mortgage interest or rent on your home is not claimable — Revenue treats these as private living costs
• Office furniture and equipment (desk, chair, monitor) are not claimable as remote working relief, though your employer may provide them
• Personal broadband usage beyond your work proportion is not deductible
• Food, coffee, or general living expenses incurred while working from home are not claimable

“You can only claim for the days you worked from home as a remote worker.” – Revenue spokesperson

Flat rate versus actual cost method

• Actual cost method (Ireland): calculate your total household electricity, heating, and broadband bills, apply the percentage of days worked from home, then multiply by 30%
• Fixed rate method (Australia): Australian Tax Office (ATO) rate of $0.67 per hour worked from home for the 2024-25 tax year, covering energy, internet, phone, stationery, and depreciation of office furniture (Australian Taxation Office (ATO) guidance)
• UK simplified approach: £6 per week flat rate for working from home, or the exact amount spent on qualifying expenses — but only if your employer requires you to work from home (GOV.UK (UK government tax guidance))

Revenue allows up to 30% of your electricity, heating, and broadband costs, based on the proportion of days worked from home (Revenue (Irish tax authority) detailed guidance).

The key difference: Ireland’s method requires actual bills and a proportional calculation, while Australia’s $0.67 per hour simplifies record-keeping. For Irish employees, the actual cost method is the only route — there is no fixed rate option from Revenue.

The implication: Irish employees need to track actual usage and bills, while Australian workers benefit from a simplified hourly rate.

How much can I claim back for a home office?

Typical annual claim amount for Irish employees

• Typical claim yields €120–€200 per year per employee
• Amount depends on your marginal tax rate (20% or 40%) and the number of days worked remotely
• The maximum claim of approximately €200 assumes a high number of remote days and a 40% tax rate (Switcher.ie (Irish consumer comparison site) analysis)

“You may be able to claim tax relief on the additional costs of working from home.” – Citizens Information

What this means: The actual refund depends on your tax rate and remote days – not a fixed sum.

What is the working from home allowance in Ireland?

Remote working relief vs employer-paid allowances

Remote Working Relief is a tax relief on additional costs, not a fixed allowance. If your employer pays you a remote working allowance, that allowance is taxable as income.

Tax relief at 20% or 40% depending on your rate

The amount you actually receive depends on your marginal tax rate – 20% or 40% – applied to your eligible costs.

Revenue’s eWorking relief factsheet

Revenue provides a detailed eWorking factsheet on its website that explains the calculation.

How do I claim remote working relief from Revenue?

Step-by-step online claim through myAccount

1. Log in to Revenue’s myAccount service.
2. Select ‘Remote Working Relief’ from the menu.
3. Enter the number of days you worked from home and upload your utility bills as evidence.
4. Submit the claim.

Uploading utility bills and images

You will need to provide images or scans of your bills showing the period and usage. Revenue accepts PDF or photo uploads.

Real-time claim for the current tax year

You can claim for the current tax year in real time, meaning the relief can be reflected in your next pay cheque or as a refund.

“You can claim Remote Working Relief from Revenue.ie. This entitles you to tax relief on your electricity, heating and broadband.” – Switcher.ie

What is the fixed rate method for home office expenses?

Fixed rate method for Australian taxpayers

The Australian Tax Office (ATO) offers a fixed rate method of $0.67 per hour worked from home for the 2024-25 tax year. This covers energy, internet, phone, stationery, and depreciation of office furniture.

Hourly rates for additional running expenses

The rate is designed to simplify record-keeping. It is available for claims up to 2019–2025 tax years.

Simplified approach vs actual cost

Unlike Ireland, which requires an actual cost calculation, Australia’s fixed rate method reduces the need for detailed receipts.

What is the right to remote work bill 2026?

Government rejection and WRC overreach concerns

The Irish Government rejected the Right to Remote Work Bill in February 2025, citing workload concerns for the Workplace Relations Commission.

Current legal status: no statutory right to remote work in Ireland

Employees have no legal right to request remote work, despite the bill’s attempt to create one.

Implications for tax relief claims

Tax relief for remote working remains available regardless of the bill’s status. Employees can still claim as before.

“The rejection of the Right to Remote Work Bill does not affect your ability to claim tax relief – it only means no legal right to request remote work.” – Industry observer

Frequently Asked Questions