Last reviewed July 2026. General guidance, not personalised advice. For your situation, book a free consultation.

Working from home has real tax value in Ireland — but what you can claim depends on whether you're a PAYE employee or self-employed. Here's how each works.

If you're a remote employee

You can claim tax relief on 30% of your electricity, heating and broadband costs for the days you actually worked from home. The steps are simple:

  • Add up your yearly electricity, heat and broadband bills.
  • Apportion them by the number of days worked from home over the year.
  • Claim 30% of that apportioned amount; relief is given at your tax rate (20% or 40%).

This only applies if your employer doesn't already pay the tax-free €3.20 per day remote-working allowance. If they do, you can't also claim the 30%.

Relief is based on the days you actually worked from home — so keep a simple record and hold on to your bills.

Claim through Revenue myAccount (Remote Working Relief) or on your annual return, and keep your bills and receipts.

If you're self-employed

Sole traders don't use the 30% employee formula. Instead, you claim a reasonable proportion of your household running costs that relate to the business — light, heat, broadband and phone — based on genuine business use. Be sensible and consistent, keep the bills, and be ready to explain how you arrived at the split.

Common mistakes

  • Claiming 100% of a bill that's mostly personal.
  • Forgetting to apportion by days (employees) or by business use (sole traders).
  • Not keeping the underlying bills to back up the claim.
  • Claiming the 30% relief when the employer already pays the €3.20/day allowance.

Not sure what's reasonable for your setup? Ask us — we'll make sure you claim the right amount, the right way.

Sources: Revenue.ie e-working and remote-working relief guidance.