The shift to hybrid working has transformed how Irish employees approach their daily routines, splitting time between office spaces and home workstations. If you're among the thousands working from home for at least one day per week, you could be entitled to significant tax relief that puts money back in your pocket. Hybrid working tax relief in Ireland isn't just for full-time remote workers – even if you're only working from home occasionally, you can claim back valuable tax relief on your increased household expenses.
Understanding Hybrid Working Tax Relief in Ireland
Revenue recognises that working from home – whether full-time or in a hybrid arrangement – increases your household running costs. To compensate, they've introduced a daily tax relief rate that acknowledges these additional expenses without requiring you to submit receipts for every electricity bill or broadband payment.
The current rate for work from home tax relief in 2025 stands at €3.20 per day. This daily rate covers a portion of your electricity, heating, and broadband costs incurred while working from your home. Importantly, you don't need to prove these exact costs – Revenue accepts this standard rate for any day you work primarily from home.
Key Eligibility Requirements
- You must be working from home at your employer's direction or as part of a formal hybrid arrangement
- Your home workspace must be used substantially for work purposes on qualifying days
- You must work from home for a minimum number of days to make the claim worthwhile
- Relief applies to employees on PAYE only
How Much Can You Claim for Hybrid Working?
The amount you can claim depends entirely on how many days you work from home throughout the tax year. Unlike full-time remote workers, hybrid employees need to accurately track their home working days to maximise their relief.
For 2025, if you work from home for 110 days or more, you can claim approximately €352 per year (110 days × €3.20). At the standard 20% tax rate, this translates to a tax refund of around €70.40. If you're paying tax at the higher 40% rate, your refund increases to approximately €140.80.
Practical Examples: What You Could Receive
Example 1: The Two-Day Hybrid Worker
Sarah works from home every Monday and Friday throughout the year. Excluding holidays and leave, she works approximately 100 days from home annually.
- Days claimed: 100 days
- Annual relief: 100 × €3.20 = €320
- Tax refund (20% rate): €64
- Tax refund (40% rate): €128
Example 2: The Three-Day Office Worker
Michael's company operates a "three days in office" policy, meaning he works from home two days weekly. Over the year, he accumulates 95 working-from-home days.
- Days claimed: 95 days
- Annual relief: 95 × €3.20 = €304
- Tax refund (20% rate): €60.80
- Tax refund (40% rate): €121.60
Example 3: The Flexible Hybrid Arrangement
Emma has a flexible arrangement averaging three days from home per week. She works approximately 140 days from home annually.
- Days claimed: 140 days
- Annual relief: 140 × €3.20 = €448
- Tax refund (20% rate): €89.60
- Tax refund (40% rate): €179.20
Backdating Your Hybrid Working Tax Relief Claim
One of the most valuable aspects of working from home tax relief is the ability to backdate your claim. If you've been working in a hybrid arrangement since 2020 but haven't yet claimed relief, you could be sitting on a substantial tax refund.
Irish tax law allows you to claim back tax relief for up to four previous years. This means in 2025, you can claim for:
- 2024: Full year at €3.20 per day
- 2023: Full year at €3.20 per day
- 2022: Full year at €3.20 per day
- 2021: Full year at €3.20 per day
💡 Maximise Your Multi-Year Claim
If you worked from home for 110 days each year from 2021-2025, your total potential refund could reach €352-€704 depending on your tax rate – and that's per year. Professional assistance ensures you claim every euro you're entitled to across multiple tax years.
What Expenses Does the Relief Cover?
The €3.20 daily rate is designed to cover the additional household costs you incur when working from home. While you don't need to provide receipts for the standard rate claim, understanding what it covers helps you appreciate the value:
🔌 Electricity
Increased usage from lighting, computer equipment, monitors, and devices running throughout your workday.
🌡️ Heating
Additional heating costs when you're home during working hours, particularly during winter months.
📡 Broadband
A proportion of your internet costs for work-related connectivity and online meetings.
Keeping Records for Your Hybrid Working Claim
While the standard rate means you don't need utility receipts, Revenue does require proof of your working-from-home days. For hybrid workers, maintaining accurate records is essential to substantiate your claim.
Acceptable documentation includes:
- Email confirmation from your employer outlining your hybrid working arrangement
- Calendar records showing designated home working days
- Company attendance records or swipe card data
- Internal communications about hybrid working policies
- Written confirmation of days worked from home for each tax year claimed
Professional tax specialists understand exactly what documentation Revenue requires and can help you gather the necessary evidence for your WFH expenses claim, ensuring your submission is complete and compliant.
Common Questions About Hybrid Working Tax Relief
Can I claim if I only work from home one day per week?
Yes, absolutely. If you work from home even one day per week consistently throughout the year, you're entitled to claim the €3.20 daily rate for each qualifying day. Working 50 days from home still entitles you to €160 in tax relief (€32-€64 refund depending on your tax rate).
Do I need my employer's permission to claim?
While you don't need explicit permission to claim, you must be working from home at your employer's direction or as part of an agreed hybrid arrangement. Your employer should be able to confirm your working-from-home days if Revenue requests verification. Some employers provide annual statements confirming home working days, which simplifies the process considerably.
What if I work from home occasionally but not on set days?
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