Revenue-compliant guidance | s.112 & s.472 TCA 1997 | Updated 2025 | Revenue.ie
Quick Answer
PAYE employees who work from home qualify for remote work tax relief in Ireland. The simplest approach is the flat rate of €3.20 per qualifying day worked from home — a worker with 180 remote days in a year claims €3.20 x 180 = €576 in deductible expenses, generating a tax refund of €115 at 20% or €230 at 40%. Alternatively, 30% of verified annual electricity and broadband costs attributable to home-working days can be claimed. The Employee Tax Credit under s.472 TCA 1997 (€1,875) and other PAYE reliefs are applied in the same review. All four open years (2022–2025) can be backdated in a single myAccount session. MyTaxRebate reviews all four years including WFH relief at no upfront cost.
What this guide covers
- Who qualifies for remote work tax relief in Ireland
- Flat-rate method: €3.20 per qualifying home-working day
- Actual cost method: 30% of verified utility and broadband costs
- What happens if your employer paid a WFH allowance
- How to claim retroactively for four open years
- Records to retain for a WFH relief claim
Key Facts
- Flat-rate: €3.20 per qualifying home-working day — no receipts required, record of days is sufficient.
- Actual cost: 30% of annual electricity and broadband costs attributable to home-working.
- Employee Tax Credit: €1,875 (s.472 TCA 1997) — applied in the same review session.
- Four open years in 2025: 2022, 2023, 2024, and 2025.
- Employer WFH allowance of up to €3.20/day is tax-free — if paid, you cannot also claim the flat rate.
- Claim through: Revenue myAccount → PAYE Services → Review your Tax → Remote Working Relief.
Who Qualifies for Remote Work Tax Relief
Any PAYE employee who worked from home for their employer on a regular or occasional basis qualifies for the relief. There is no formal minimum number of home-working days and no requirement for a written remote working agreement, although having a record of home-working days (a diary, calendar, or employer schedule) is important for supporting the claim if Revenue requests verification. The relief is available for any year since 2020 in which you worked from home, subject to the four-year claim window.
Workers who were fully remote throughout the year, workers who followed a hybrid schedule, and workers who worked from home only occasionally in a given year all qualify — the relief scales proportionally to the number of home-working days. The key requirement is that the home-working day involves genuine employment duties performed at the worker’s home residence, rather than work done at a co-working space or other external location.
Flat-Rate Method: €3.20 per Qualifying Day
The flat-rate e-worker relief allows a deduction of €3.20 per qualifying home-working day without requiring detailed cost calculations. The deduction is applied to your income for tax purposes, reducing the taxable amount. For a PAYE worker on the standard rate (20%), €3.20 x 200 days = €640 in deductible expenses generates €128 in tax saving. For a higher-rate taxpayer (40%), the same 200 days generates €256 in tax saving. The flat-rate method is the most commonly used approach because it is straightforward, does not require utility bills or cost apportionment, and delivers a consistent and predictable outcome based solely on the number of days worked from home.
To claim using the flat-rate method, you enter the number of qualifying home-working days in each year into the Revenue myAccount remote working relief section. Revenue applies the €3.20 rate and calculates the deduction. All four open years (2022–2025) can be reviewed in a single myAccount session under s.112 TCA 1997, combining the WFH deduction with any other applicable credits and reliefs for each year.
Actual Cost Method: 30% of Verified Utility Costs
Workers who want to use the actual cost method calculate 30% of their total annual electricity and broadband costs and attribute that proportion to home-working days. If your annual electricity bill is €1,800 and broadband is €600, total costs are €2,400. 30% of this is €720 in deductible work-from-home costs for the year, generating €144 in tax refund at 20% or €288 at 40%. For a full-year remote worker with high utility costs, the actual cost method can deliver a larger refund than the flat-rate approach. However, it requires retention of utility bills and a calculation of the home-working proportion, which adds complexity.
When Your Employer Already Paid a WFH Allowance
Revenue allows employers to pay a tax-free daily remote working allowance of up to €3.20 per home-working day without the worker incurring a tax liability. Where your employer paid this allowance (or a portion of it), you cannot claim the same amount again through Revenue myAccount. If your employer paid €2.00/day and you claim the flat rate of €3.20/day, you can claim the €1.20 shortfall per day through myAccount. If your employer paid nothing, the full €3.20/day flat rate or the actual cost method amount is available to claim.
Documenting Your Remote Working Days
Before submitting a remote work tax relief claim, you should have a reasonable record of the days you worked from home. Revenue does not require a formal log for the flat-rate method, but you should be in a position to confirm the number of qualifying days if queried. A qualifying day is one on which you performed your normal employment duties from home — it does not include days working from a co-working space, a coffee shop, or any location other than your home address. Days where you worked partially from home and partially from the office count as a full remote working day for Revenue’s purposes, provided the primary work location for that day was home.
Many PAYE workers who worked from home during 2020–2022 (including during COVID-19 restrictions) are entitled to claim for those years if the relevant years are still within the four-year window. In 2025, the oldest open year is 2022, making any unclaimed remote work days from 2022 still claimable. Workers who have not claimed WFH relief for 2022, 2023, or 2024 can backdate all three years through Revenue myAccount in a single session. The Employee Tax Credit (€1,875 under s.472 TCA 1997) is also reviewed as part of each year’s recalculation.
Combining WFH Relief with Other PAYE Credits
Remote working relief is one of several reliefs a PAYE worker can claim in the same Revenue myAccount review. Health expenses at 20% of qualifying out-of-pocket medical costs (under s.469 TCA 1997), the rent tax credit (€1,000/year for single private renters under s.473A TCA 1997), and flat-rate occupational expenses can all be added to the same review for each open year. Combining multiple reliefs in a single review session maximises the total refund and minimises the time spent in myAccount.
For example, a PAYE worker with 150 remote working days per year, €800 in annual health expenses, and an annual rent of €15,000 can recover approximately: WFH relief 150 × €3.20 × 20% = €96 per year; health expenses €800 × 20% = €160 per year; rent tax credit €1,000 per year. Combined for three prior years (2022–2024): €256/year × 3 + €3,000 rent credit = €3,768 from a single myAccount submission. This illustrates why reviewing multiple years and multiple relief categories simultaneously is essential for maximising recovery.
Workers whose employer has a formal remote working policy should check whether any employer-paid WFH allowance was received tax-free. If the employer paid less than €3.20 per qualifying day, the shortfall between the employer payment and the Revenue rate can be claimed through myAccount. If the employer paid the full €3.20 per day tax-free, there is no further WFH relief to claim through myAccount for those days, but all other reliefs (health, rent, flat-rate) remain available in the same review submission.
Not sure what you’re owed? MyTaxRebate checks all four open years at no upfront cost.
Check My Entitlement →Illustrative Scenarios
A fully remote worker has 200 qualifying days per year for 2022–2025. Flat-rate claim: €3.20 x 200 = €640/year x 4 years = €2,560 in deductible expenses. At 20% tax relief: €128/year x 4 = €512 WFH refund, combined with other entitlements in the same review.
A hybrid worker works from home 3 days per week, approximately 150 days per year. Flat-rate claim: €3.20 x 150 = €480/year. At 20% relief: €96/year x 4 open years = €384 total WFH refund, added to health expenses and rent credit in the same submission.
A worker with 200 remote days/year whose employer paid €2.00/day. Shortfall: €1.20/day x 200 = €240/year in additional deductible costs. At 20% relief: €48/year x 4 years = €192 additional WFH refund on top of the employer payment.
A fully remote worker with €2,400/year in electricity and broadband costs uses the actual cost method: 30% of €2,400 = €720 deductible. At 20%: €144/year x 4 = €576 WFH refund, vs €512 under flat-rate. Actual cost method is better here by €64 per year.
Common Mistakes to Avoid
- Claiming the full flat-rate relief when your employer already paid a WFH allowance — only the shortfall is claimable.
- Not keeping a record of home-working days — Revenue may request verification; a diary or calendar showing WFH days is sufficient.
- Forgetting to claim WFH relief for prior years — it can be backdated for all four open years in a single myAccount session.
- Using the actual cost method without retaining utility bills — if Revenue selects for a compliance check, you need the bills to support the claimed amount.
When Remote Work Relief Does Not Apply
Employer covered all costs: If your employer paid you €3.20/day or more as a tax-free WFH allowance and covered all your broadband and utility costs, you have no additional claim under either method.
No home working in the year: Workers who did not work from home in any year being claimed do not have WFH relief for that year. The relief only arises for years in which genuine home-working occurred.
Working from a co-working space: The relief applies to work performed at your home residence. Working from a co-working space, a client site, or another external location does not qualify as home working for the purposes of this relief.
MyTaxRebate handles your full PAYE refund claim — you only pay if we recover money for you.
Start My Claim →Key Takeaways
- PAYE employees who work from home qualify for €3.20/day flat-rate relief or 30% of verified utility/broadband costs.
- The Employee Tax Credit (€1,875) and other reliefs are applied in the same myAccount review session.
- WFH relief can be backdated for all four open years (2022–2025) in a single myAccount submission.
- MyTaxRebate includes WFH relief in its comprehensive four-year PAYE review at no upfront cost.
Frequently Asked Questions
Who qualifies for remote work tax relief?
Any PAYE employee who worked from home for any number of days qualifies. There is no minimum day requirement. The relief scales with the number of home-working days and is available retroactively for all four open years.
How much is the WFH flat-rate relief?
€3.20 per qualifying day worked from home. For a 200-day remote worker on the standard 20% rate, this generates €128/year in tax refund. Over four open years: €512 from WFH relief alone.
Can I claim if my employer paid a WFH allowance?
Only the shortfall. If your employer paid €2.00/day and the flat-rate is €3.20/day, you can claim the €1.20/day difference through Revenue myAccount. If your employer paid €3.20/day or more, no additional claim is available under the flat-rate method.
How far back can I claim WFH relief?
Four open years. In 2025: 2022, 2023, 2024, and 2025. All four can be reviewed in a single myAccount session.
Do I need my employer to confirm my WFH days?
No employer confirmation is required at submission. However, retain a personal record (diary, calendar, or employer schedule) showing home-working days for each year, in case Revenue requests verification during a compliance check.
Is WFH relief worth claiming alongside other PAYE reliefs?
Yes. WFH relief is added to health expenses, rent tax credit, and all other applicable reliefs in the same annual myAccount review. The combined multi-relief, four-year claim consistently delivers a larger refund than any single relief claimed in isolation.
