Reviewed by: MyTaxRebate Team on 11 Mar 2026 | Authority: s.865 TCA 1997 | TDM Part 05-02-13
Quick Answer
The working from home tax relief for PAYE workers in Ireland is officially known as the e-worker relief. It lets you claim back 30% of your qualifying utility costs (electricity, heating, and broadband), based on the exact number of days you worked from home.
For a typical hybrid worker (3 days a week) paying €2,400 in annual utility bills, this translates to a tax credit of about €86 per year. You can backdate these claims for four years, meaning 2022, 2023, 2024, and 2025 are all currently open. Importantly, this relief is entirely separate from the €3.20 daily allowance your employer might pay.
What This Page Covers
- ✓What the e-worker relief covers (and what it doesn't).
- ✓The 30% rule and how to calculate your proportion of WFH days.
- ✓Why the employer €3.20/day payment is a separate matter entirely.
- ✓Why 2020 and 2021 are now permanently closed for claims.
- ✓How combining this relief with other PAYE refunds yields the best result.
Key Facts at a Glance
- ✓E-worker relief allows you to deduct 30% of qualifying home expenses (electricity, heating, broadband) multiplied by your WFH day ratio.
- ✓Formula: (WFH days ÷ total working days) × 30% × annual utility cost × 20% = tax credit.
- ✓Four years are open to claim under s.865 TCA 1997: 2022, 2023, 2024, and 2025.
- ✓The employer €3.20/day allowance is an optional tax-free payment, NOT a claim you make to Revenue.
- ✓Rent, mortgage, or home insurance DO NOT qualify.
Working From Home Tax Relief: The Essential Facts
If you're a PAYE worker in Ireland, you've probably heard about the work from home tax relief, officially called the e-worker relief. To be clear, it's not a flat daily rate paid out by Revenue, nor is it a credit for buying home office equipment like desks or monitors. It's a deduction based strictly on 30% of your actual qualifying utility costs (electricity, heating, and broadband), apportioned for the days you work from home.
The biggest point of confusion we see is people mixing up the e-worker relief with the employer €3.20/day allowance. The €3.20/day is an optional, tax-free cash payment that your employer can choose to give you to help with home-working costs. You don't claim it from Revenue. The e-worker relief, however, is a tax deduction you actively claim from Revenue based on the utility costs your employer hasn't already reimbursed.
Which Years Are Actually Open?
A lot of outdated information still floats around online. As of January 2025, the 2020 and 2021 tax years are permanently closed for e-worker claims. The four open years right now are 2022, 2023, 2024, and 2025. If you see old references telling you to claim for 2020, just ignore them - that window has shut.
Check Your Four-Year Refund
Don't let the 2022 deadline pass. We can review all your open years and calculate your exact WFH entitlement.
How the Employer Allowance Fits In
When it comes to the €3.20 daily allowance, workers often think it's an either/or situation. They assume that if they get the €3.20 from their boss, they can't make a claim to Revenue. That's not true. The employer allowance is just a payroll payment made at their discretion. The e-worker relief is a tax deduction calculated from your actual bills.
You can receive the allowance and still have a valid claim with Revenue. However, your claim must only cover the costs that weren't already reimbursed. That's why MyTaxRebate looks at this as a coordination exercise. We map out exactly what your employer paid and match it against your utility evidence for each specific year, making sure you don't underclaim or mistakenly claim twice.
Why a Full PAYE Review Uncovers More
If you qualify for WFH relief, you almost certainly have other unclaimed PAYE refunds sitting there. Most commonly, we see home workers missing out on flat-rate expenses specific to their job, or forgetting to claim medical and dental expenses.
On its own, your WFH amount might look modest - say, a few hundred euro over four years. But when you add those other items, that four-year total becomes much more substantial. A professional review makes sure you aren't leaving money behind just because you only focused on your utility bills.
Maximise Your Total Refund
We check for WFH relief, flat-rate expenses, and medical costs across all four open years.
Tax Scenarios
Fully remote PAYE worker (2022 - 2025)
Annual qualifying utilities: €2,800. WFH ratio: 5/5 days (100%). Their deductible per year is €2,800 × 30% = €840. The tax credit at 20% is €168 per year. Over four years, that's €672. When combined with any flat-rate expenses they might be owed, a total four-year refund through MyTaxRebate typically reaches €900 to €1,300.
Hybrid worker whose employer pays €3.20/day
A hybrid worker (3 days WFH, €2,400 utilities) receives the €3.20/day employer allowance, adding up to roughly €460 a year. This flat employer allowance does not eliminate their e-worker claim. The worker still claims 30% × 60% × €2,400 = €432 deductible. Their tax credit from Revenue is €86.40 a year. The employer allowance remains entirely separate.
New to WFH claims in 2025
A worker who has worked from home for three years but never claimed the e-worker relief can submit all four open years (2022, 2023, 2024, and 2025) in a single engagement in 2025. It's important they act now, as the 2022 year will close permanently on 31 December 2026.
Common Mistakes To Avoid
- ✗Confusing the optional employer €3.20/day payment with a Revenue claim. You do not claim the €3.20 from Revenue.
- ✗Trying to claim rent, mortgage interest, or equipment costs. Only electricity, heating, and broadband actually qualify.
- ✗Trying to claim for the 2020 or 2021 tax years. The backdating window for those years closed permanently on 31 December 2024.
- ✗Thinking a small one-year refund isn't worth claiming. Over four years, combined with medical and flat-rate reliefs, it regularly adds up to €800 or more.
- ✗Delaying the claim. If you wait too long, the 2022 claim year will expire on 31 December 2026.
When This Does Not Apply
Key Takeaways
- The e-worker relief lets PAYE workers claim 30% of electricity, heating, and broadband costs based on their WFH days.
- The €3.20/day is a separate employer payment - not a claim you submit to Revenue.
- The open years right now are 2022, 2023, 2024, and 2025. Years 2020 and 2021 are closed.
- MyTaxRebate reviews all four years at once and combines WFH relief with other PAYE claims for the best result.
Ready to Claim Your Backdated Relief?
Don't let the 2022 deadline pass you by. Let our experts handle the calculations for all four open years.
Frequently Asked Questions
How much WFH tax relief can I claim in Ireland?
It depends on your actual utility costs, the number of days you work from home, and your tax rate. For a standard rate taxpayer spending €2,400 a year on utilities and working from home 3 days out of 5, the e-worker relief yields about €86 per year.
What is the employer €3.20 per day allowance?
It's an optional, tax-free payment your employer can make to you directly to help with home-working costs. You do not claim this money from Revenue.
Can I claim WFH tax relief for 2022 and 2023?
Yes. Under s.865 TCA 1997, you can backdate claims for four years. The open years right now are 2022, 2023, 2024, and 2025. You can submit claims for all of them simultaneously.
What home expenses qualify for e-worker relief?
Revenue only allows claims for electricity, heating (oil, gas, solid fuel), and broadband. Rent, mortgage interest, home insurance, and furniture do not qualify.
Do I need to keep utility bills for a WFH claim?
Yes, you should retain your bills for electricity, heating, and broadband for all the years you are claiming, as Revenue may request them if your claim is audited.
