Work From Home Tax Relief Calculator
Find out how much tax you can reclaim for working from home in Ireland — 30% of your utility bills apportioned to WFH days, or the €3.20/day tax-free allowance your employer can pay.
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Total WFH days this year: 0
Disclaimer: This calculator provides estimates only and does not constitute professional tax advice. Figures are based on Revenue.ie guidelines for tax year 2026. Individual circumstances vary — always consult a qualified tax advisor for advice specific to your situation.
How to Claim Remote Working Relief
- 1
Log in to Revenue myAccount at revenue.ie
- 2
Go to "Manage your tax" → "Claim tax credits"
- 3
Select "Remote Working Relief" under Employment tab
- 4
Enter your number of WFH days and annual utility costs
- 5
Revenue will issue a refund or reduce your tax bill automatically
You can claim for the current year and up to 4 years prior. Keep records of your utility bills.
Who can claim. Remote Working Relief is only for employees who work from home under a formal arrangement with their employer. Occasionally bringing work home in the evenings or at weekends does not qualify.
If your employer pays you. Where your employer pays the €3.20 per day tax-free allowance (or reimburses any of these costs), you must deduct what you received before claiming — you cannot claim relief on costs already covered by your employer.
See your full take-home pay including all tax reliefs
Full Tax Calculator →The €3.20 a Day Confusion, Cleared Up
Almost every conversation about working from home tax in Ireland runs aground on the same point. People believe they can claim €3.20 for every day they worked at home. You cannot. There are two entirely separate things here, and only one of them is yours to claim.
Your employer pays €3.20 a day
Not a claim. Entirely your employer's choice.
An employer may pay an e-worker up to €3.20 for each day worked at home, free of income tax, USC and PRSI. It arrives in your wages. Revenue is not involved, and you cannot request it from Revenue if your employer chooses not to pay it.
You claim relief on your bills
This is the one you claim yourself.
If your employer pays nothing, you claim tax relief on 30% of your electricity, heating and broadband, scaled to the days you worked from home. You claim it from Revenue on your own tax return, and you receive it as a tax refund.
You cannot have both on the same costs. If your employer pays the daily allowance, that is your relief. In practice the allowance is usually the better deal when it is offered, because it is paid in full and free of tax, whereas the relief returns only a fraction of your costs.
Worked Example: What the Relief Is Really Worth
Someone working from home three days a week for 48 weeks, with typical annual bills. Revenue apportions the claim across a 250-day working year.
| Broadband for the year | €600.00 |
| Electricity | €900.00 |
| Heating | €900.00 |
| Total bills | €2,400.00 |
| Days worked from home (3 × 48 weeks) | 144 days |
| Apportioned share (144 ÷ 250) | 57.6% |
| Relief claimed (30% of bills × share) | €414.72 |
| Refund at the 40% rate | €165.89 |
| Refund at the 20% rate | €82.94 |
Note the gap between the relief and the refund. The relief reduces the income you are taxed on, so you get back your tax rate applied to it, not the full amount. It also does not reduce USC or PRSI, which are charged on gross pay.
For comparison, if this person's employer paid the daily allowance instead, that would be 144 × €3.20 = €460.80, paid in full and free of tax. That is why the allowance is worth asking about.
How to Claim, and for Which Years
Revenue myAccount. Open an Income Tax Return for the year, go to the Tax Credits and Reliefs section, and select Remote Working Relief.
Your total electricity, heating and broadband costs for the year, and the number of days you worked from home. Revenue applies the 30% and the apportionment itself.
Four years are open, so in 2026 you can still claim 2022 through 2025. Claims for 2022 close on 31 December 2026. See our guide to the 2022 deadline.
Keep bills and a record of your WFH days for six years. Nothing is uploaded at the time of claiming, but Revenue can ask.
Our remote working tax relief guide covers the qualifying conditions in more detail.
Frequently Asked Questions
Can I claim €3.20 a day from Revenue for working from home?
No, and this is the most common misunderstanding about the scheme. The €3.20 daily rate is an amount your employer may choose to pay you tax free. It is not a payment you can claim from Revenue. If your employer does not pay it, you instead claim tax relief on 30% of your electricity, heating and broadband costs, apportioned to the days you worked from home.
What can I actually claim for working from home in Ireland?
You can claim 30% of your electricity, heating and broadband bills for the year, reduced in proportion to the number of days you worked from home. Broadband is included at the same 30% rate as the other utilities. You cannot claim for rent, mortgage interest, furniture or equipment under this relief.
How much tax will I actually get back?
Relief is given at your highest rate of income tax, so the cash you receive is the relief amount multiplied by 20% or 40%. It does not reduce USC or PRSI, because those are charged on gross pay and are not reduced by tax reliefs. A relief figure of €400 is therefore worth €160 to a higher-rate taxpayer and €80 at the standard rate.
Can I claim for previous years?
Yes. Revenue's four-year rule applies, so in 2026 you can still claim for 2022, 2023, 2024 and 2025. Each year is claimed separately through an Income Tax Return on myAccount, and claims for 2022 close on 31 December 2026.
Do I need to keep my bills?
Yes. You do not upload them when you claim, but you must be able to produce them if Revenue asks. Keep your electricity, heating and broadband bills, and a record of the days you worked from home, for six years.
Does my employer have to let me claim?
No permission is needed. The relief is claimed directly from Revenue on your own tax return. The only involvement your employer has is if they pay the €3.20 daily allowance instead, in which case you cannot also claim relief on the same costs.