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Remote Working Relief Calculator

Calculates your tax relief for remote working expenses in Ireland, including electricity, heating, and broadband, and the daily allowance your employer can pay tax-free.

Your details

Total days you worked from home in the tax year. Include days you were required to work remotely.

Your total annual electricity bill amount (in EUR). If you don't have the exact figure, use a reasonable estimate.

Your total annual heating (gas, oil, etc.) bill amount (in EUR). If you don't have the exact figure, use a reasonable estimate.

Your total annual broadband or internet bill amount (in EUR). If you don't have the exact figure, use a reasonable estimate.

The amount your employer pays you per day for remote working expenses. If your employer pays nothing, enter 0.

Result

Total tax relief you can claim €470.14

This is the amount you can claim as a tax credit or deduction on your income tax return. It does not include the tax-free employer allowance, which is a separate benefit.

How it is calculated

Total eligible expenses Sum of your electricity, heating, and broadband costs for the year.
€2,600.00
Prorated eligible expenses for remote work days Your total eligible expenses, adjusted for the proportion of the year you worked remotely.
€1,567.12
Tax relief on your expenses (30%) The amount you can claim as tax relief (30% of your prorated eligible expenses).
€470.14
Total amount paid by your employer for remote work Total amount your employer paid you for remote working expenses over the year.
€0.00
Total tax-free allowance your employer could pay Maximum total amount your employer could have paid you tax-free under the daily allowance rule.
€704.00
Employer payment that is tax-free The portion of your employer's payment that is within the tax-free daily allowance limit.
€0.00
Employer payment that is taxable The portion of your employer's payment that exceeds the tax-free daily allowance and is subject to tax.
€0.00
Keep in mind
  • This calculator provides an estimate based on Revenue guidelines. The actual relief may depend on your specific tax situation.
  • The 30% relief rate and the €3.20 daily tax-free allowance are based on 2026 figures. These amounts may change in future tax years.
  • You can claim tax relief on your expenses even if your employer makes a tax-free payment to you.
  • Keep your bills and records of remote work days to support your claim.

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

Prepare the document now

With the result already worked out, you can fill in the document right away.

Remote Working Agreement
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Remote Working Tax Relief in Ireland

If you work from home, you may be eligible for tax relief on some of your household expenses. Revenue allows you to claim a portion of your electricity, heating, and broadband costs. Additionally, your employer can pay you up to €3.20 per day tax-free to cover these expenses. This calculator helps you estimate both benefits.

How is the relief calculated?

The relief has two separate parts:

  1. Tax Relief on Your Expenses: You can claim 30% of your additional electricity, heating, and broadband costs, but only for the days you work remotely. First, your total annual costs for these utilities are added together. This total is then prorated based on the number of remote work days in the year. For example, if you worked from home for 100 days, you can claim expenses for 100/365 of the year. Finally, 30% of that prorated amount is your tax relief.
  2. Tax-Free Employer Allowance: Your employer can pay you up to €3.20 for each day you work remotely, and this payment is completely free of income tax, Pay Related Social Insurance (PRSI), and Universal Social Charge (USC). If your employer pays you more than €3.20 per day, the excess is taxable.

You can benefit from both parts simultaneously. The tax relief on your expenses is a credit or deduction on your tax return, while the employer allowance is a benefit paid directly to you.

A Worked Example

Sarah worked from home for 150 days in the year. Her annual bills were €1,000 for electricity, €700 for heating, and €600 for broadband. Her employer pays her €2.50 per remote work day.

  • Total eligible expenses: €1,000 + €700 + €600 = €2,300.
  • Prorated expenses: €2,300 * (150 / 365) = €945.21.
  • Tax relief on expenses (30%): 30% of €945.21 = €283.56. This is the amount Sarah can claim.
  • Employer payment total: €2.50 * 150 days = €375.
  • Tax-free allowance total: €3.20 * 150 days = €480.
  • Since €375 is less than €480, the entire €375 payment from her employer is tax-free. The taxable portion is €0.

Sarah's total benefit is the €283.56 tax relief plus the €375 tax-free payment from her employer.

Common Situations

If your employer doesn't pay anything: You can still claim the full 30% relief on your prorated expenses.

If you have partial bills: If you only have a broadband bill, you can still claim relief on that cost alone.

If you work remotely full-time: Your prorated expenses will be close to 100% of your total bills, maximizing your potential relief.

Next Steps: Document Your Arrangement

To formalize your remote work setup and ensure clarity on expense reimbursements, consider creating a Remote Working Agreement. This document outlines working hours, equipment, data security, and policies on expense payments, protecting both you and your employer.

Frequently asked questions

Can I claim relief if my employer already pays me a daily allowance?

Yes. The tax relief on your expenses is separate from the tax-free employer allowance. You can claim the 30% relief on your prorated bills even if your employer pays you up to €3.20 per day tax-free.

What if I don't have exact bills for electricity and heating?

Revenue accepts reasonable estimates. If you cannot determine exact amounts, you can use an estimated figure. Keep a record of how you arrived at your estimate.

Does the €3.20 per day count as income?

No. Payments up to €3.20 per day made by your employer specifically for remote working expenses are exempt from income tax, PRSI, and USC. Any amount paid above €3.20 per day is taxable.

How do I actually claim the tax relief?

You claim the relief by filing your annual income tax return (Form 12 or Form 11) through Revenue's online service, myAccount. Enter the calculated relief amount in the appropriate section for employment expenses.

What counts as a 'remote work day'?

A remote work day is any day you are required to work from home by your employer, or any day you work from home as part of a formal hybrid arrangement. Occasional, voluntary work-from-home days may also qualify, but you should maintain a log.

Are there any expenses I cannot claim?

Yes. You cannot claim relief for mortgage or rent, general home insurance, or the purchase of furniture. The relief is specifically for the additional costs of electricity, heating, and broadband incurred while working from home.

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