Home Office Tax Relief Ireland: Complete Guide 2025
If you've been working from home in Ireland, you could be entitled to significant tax relief on your home office expenses. With thousands of Irish employees now working remotely either full-time or on a hybrid basis, many are missing out on valuable tax refunds simply because they're unaware of their entitlements or confused about how the relief actually works.
How Working From Home Tax Relief Actually Works in Ireland
Revenue Ireland allows employees who work from home to claim tax relief on a portion of their household running costs. This is known as e-Working relief or remote working relief.
⚠️ Important Clarification: There's often confusion between two different things:
- €3.20 per day = A tax-free allowance your employer CAN pay you (optional)
- e-Working relief = What you claim from Revenue (30% of costs)
What Can Employees Actually Claim? (The 30% Rule)
As an employee working from home in Ireland, you can claim tax relief on 30% of the following costs for the days you worked from home:
How to Calculate Your Claim
The calculation is based on the proportion of days you worked from home:
- Calculate your total annual utility costs (electricity + heating + broadband)
- Work out the proportion of days worked from home (e.g., typically processed efficiently out of 365 = 32.9%)
- Apply the 30% e-working rate to that proportion
- The tax relief you receive is based on your marginal tax rate (20% or 40%)
Practical Example: Calculating Your WFH Relief
Example: Siobhán works from home 3 days per week (about typically processed efficiently per year)
- Annual electricity: €1,800
- Annual heating (gas): €1,200
- Annual broadband: €600
- Total utilities: €3,600
- Days WFH: 150 out of 365 = 41%
- WFH portion: €3,600 × 41% = €1,476
- 30% e-working rate: €1,476 × 30% = €443 allowable expense
- Tax relief at 40%: €443 × 40% = €177 refund
What About the €3.20 Per Day Allowance?
The €3.20 per day is a separate employer allowance. Here's how it works:
- It's optional – your employer is not required to pay it
- It's tax-free – if your employer pays you up to €3.20 per day for WFH expenses, you don't pay tax on it
- It's not a Revenue claim – you can't claim €3.20 per day from Revenue directly
- Check your payslip – some employers include this in your salary package
If your employer doesn't pay this allowance, you can instead claim the e-Working relief (30% of costs) described above.
Backdating Your WFH Relief Claim
You can backdate your working from home tax relief claim for up to four years. In 2025, you can claim for:
- 2024 tax year
- 2023 tax year
- 2022 tax year
- 2021 tax year
If you've been working from home since COVID-19 but never claimed, you could be owed a significant refund. Learn more about PAYE refunds for remote workers in Ireland.
Other Tax Reliefs You May Be Missing
While you're reviewing your tax situation, don't forget these other reliefs available to Irish PAYE workers:
- Rent Tax Credit – up to €1,000 for renters in 2025
- Medical Expenses Relief – 20% back on non-routine medical costs
- Flat Rate Expenses – occupation-specific allowances (no receipts needed)
- Tuition Fees Relief – for approved third-level courses
Frequently Asked Questions
Can I claim €3.20 per day from Revenue for working from home?
No. The €3.20 per day is a tax-free allowance that employers can choose to pay employees. It's not something you claim from Revenue. Instead, employees can claim e-Working relief which is 30% of their electricity, heating, and broadband costs proportional to days worked from home.
What percentage of my bills can I claim for working from home?
You can claim 30% of your electricity, heating, and broadband costs, proportional to the number of days you worked from home. For example, if you worked from home 50% of the year, you'd calculate 50% of your total utility costs, then apply the 30% e-working rate.
Do I need to keep receipts for WFH tax relief?
Yes, it's advisable to keep your utility bills (electricity, gas, broadband) as Revenue may request them. However, you don't need to submit them with your initial claim – just have them available if requested.
Can I claim if I only work from home one or two days per week?
Yes! Hybrid workers are entitled to claim. Your relief is calculated proportionally based on the actual number of days you work from home. Even one day per week adds up over the year.
How far back can I claim working from home relief?
You can backdate your claim for up to four years. In 2025, you can claim for 2021, 2022, 2023, and 2024. If you've been working from home since the pandemic started, you could be owed a substantial refund.
Ready to Claim Your Working From Home Relief?
Working from home relief is just one of many tax reliefs Irish employees may be entitled to. Our expert team will review your complete tax history for the last four years and ensure you receive every euro you're owed.
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