If you've been working from home in Ireland, you could be entitled to claim back money from Revenue – and many people don't even realise it. The Work From Home Allowance for 2025 continues to provide tax relief for remote workers, allowing you to reclaim a portion of your household expenses related to your home office. Whether you've been working remotely since the pandemic or have recently transitioned to hybrid working, understanding this allowance could put hundreds of euros back in your pocket. Even better, you can backdate your claim to 2020, potentially unlocking significant tax refunds you've been missing out on.
What Is the Work From Home Allowance in 2025?
The Work From Home Allowance is a tax relief scheme introduced by Revenue to help employees offset the additional costs of working remotely. In 2025, the rate remains at €3.20 per day for employees who work from home on a regular basis. This daily rate is designed to contribute towards the extra expenses you incur, including electricity, heating, broadband costs, and other household utilities associated with running a home office.
The beauty of this relief is that it's a genuine tax-free allowance – you don't need to provide receipts for individual expenses, and Revenue accepts the flat daily rate as covering your additional household costs. If you work from home for 110 days or more per year, you could claim approximately €352 annually in tax relief. For higher-rate taxpayers, this translates to real savings that accumulate year after year.
Who Qualifies for the Work From Home Allowance?
You may be eligible to claim the Work From Home Allowance if you meet the following criteria:
- You're an employee paying PAYE tax – self-employed individuals have different expense claim rules
- You work from home regularly – this includes full-time remote workers and hybrid arrangements
- Your employer requires or permits you to work from home – the arrangement must be work-related, not just a personal preference
- You incur additional household expenses as a direct result of working from home
- Your employer doesn't already reimburse you for these specific home working costs
The good news is that even if you only work from home a few days per week, you can still claim for those specific days. Many hybrid workers who split their time between home and office qualify for partial relief, making this allowance accessible to a wide range of employees across Ireland.
How Much Can You Actually Claim Back?
The actual refund you receive depends on your tax rate. Here's how it works: the €3.20 daily allowance is deducted from your taxable income, which means you get back tax you've already paid at your marginal rate. In Ireland for 2025, the standard tax rate is 20% and the higher rate is 40%.
Standard Rate Taxpayer (20%): If you work from home 110 days per year, your annual allowance is €352 (110 days × €3.20). At the 20% tax rate, you'll receive a refund of approximately €70.40 per year.
Higher Rate Taxpayer (40%): Using the same 110 days, your refund would be approximately €140.80 per year at the 40% rate.
Remember, you can backdate your claim to 2020 when Revenue first introduced this relief. That means if you've been working from home since the pandemic began but haven't claimed yet, you could be entitled to up to five years of backdated refunds – potentially €350 to €700 or more, depending on your circumstances and tax rate.
Real-Life Examples: What Irish Workers Are Claiming
Example 1: Sarah – Full-Time Remote Worker in Dublin
Sarah works from home five days a week for a tech company. She works approximately 230 days per year (accounting for holidays and bank holidays).
Annual allowance: 230 days × €3.20 = €736
Tax rate: 40% (higher rate taxpayer)
Annual refund: €736 × 40% = €294.40
5-year backdated claim: €294.40 × 5 = €1,472
Example 2: Michael – Hybrid Worker in Cork
Michael works from home three days per week and commutes to the office two days per week. He works from home approximately 140 days annually.
Annual allowance: 140 days × €3.20 = €448
Tax rate: 20% (standard rate taxpayer)
Annual refund: €448 × 20% = €89.60
5-year backdated claim: €89.60 × 5 = €448
Example 3: Emma – Recent Remote Worker in Galway
Emma started working from home in January 2024 and works remotely four days per week (approximately 185 days per year).
Annual allowance: 185 days × €3.20 = €592
Tax rate: 40% (higher rate taxpayer)
2024-2025 combined refund: (€592 × 40%) × 2 years = €473.60
What Expenses Does This Cover?
The €3.20 daily rate is designed to cover the proportionate additional costs you incur while working from home. Revenue considers this allowance to contribute towards:
- Electricity for lighting, heating, and powering your computer and equipment
- Heating costs during working hours
- Internet and broadband expenses
- Proportionate wear and tear on furniture and equipment
- General household running costs attributable to your workspace
It's important to note that this is a flat-rate allowance, which means you cannot claim additional expenses on top of the €3.20 daily rate unless you have significant, provable costs that substantially exceed this amount – a situation that rarely applies to typical home workers.
Important Things to Know About Your Claim
No receipts required: Unlike many other expense claims, you don't need to keep receipts for electricity bills or broadband costs. Revenue accepts the flat daily rate as reasonable compensation for your additional expenses.
Employer reimbursement matters: If your employer already provides you with a working-from-home allowance or reimburses your specific expenses, you cannot double-claim through Revenue. However, if your employer's payment is less than €3.20 per day, you may be able to claim the difference.
Days must be genuine working days: You can only claim for days you actually worked from home. Annual leave, sick days, and public holidays don't count towards your eligible days, even if you would normally work from home on those days of the week.
Keep records of your working patterns: While you don't need receipts for expenses, it's wise to maintain records showing which days you worked from home – calendar entries, emails, or work logs can serve as evidence if Revenue requests verification.
Can You Claim for Previous Years?
Absolutely! One of the most valuable aspects of the Work From Home Allowance is that you can backdate your claim. Revenue allows you to claim tax refunds for the previous four years, which means in 2025, you can potentially claim back to 2020 – the year this relief was first introduced.
For many workers who began working remotely during the pandemic, this represents a substantial refund opportunity. If you've been working from home since 2020 but haven't yet claimed, you could be sitting on hundreds of euros in unclaimed tax relief.
The process for backdating claims can be complex, as you need to accurately calculate your eligible days for each tax year and ensure your claim is properly submitted to Revenue. This is where professional assistance becomes invaluable – tax specialists can review your working patterns across multiple years and maximize your refund while ensuring full compliance. Similar to claiming for medical expenses tax relief, backdating requires careful documentation and accurate calculations.
Other Work-Related Tax Reliefs You Might Qualify For
The Work From Home Allowance is just one of several employment-related tax reliefs available in Ireland. If you're eligible for this relief, you might also qualify for other deductions that could further increase your refund:
Flat Rate Expenses: Depending on your profession, you may be entitled to claim standard flat-rate expenses for uniforms, tools, or equipment required for your job. These vary by industry and occupation, and can be claimed alongside your working-from-home relief. Learn more about flat rate expenses and how they apply to your profession.
Professional Subscriptions: If you pay for professional memberships or subscriptions required for your employment, these may also be tax-deductible, providing additional refund opportunities.
Remote Working Daily Allowance: In some circumstances, employees who work remotely may qualify for additional daily allowances beyond the standard work-from-home relief, particularly if their role involves specific requirements or costs.
Frequently Asked Questions
How many days do I need to work from home to claim the allowance?
There's no official minimum number of days required. However, Revenue expects the arrangement to be regular and genuine. Even if you work from home just one day per week throughout the year (approximately 50 days), you can claim for those days. The €3.20 daily rate applies to each eligible day, regardless of whether you work from home full-time or occasionally.
What if I work from home some days but my employer reimburses me €2 per day?
If your employer provides a daily allowance that's less than €3.20, you can claim the difference through Revenue. In this example, you could claim €1.20 per day (€3.20 - €2.00) for the days you worked from home. If your employer pays €3.20 or more per day, you cannot make an additional claim to Revenue for those days.
Can I claim if I'm working from home by choice rather than employer requirement?
Yes, as long as your employer permits the arrangement and you're incurring genuine additional household expenses as a result. The arrangement doesn't have to be mandatory – many employers offer flexible or hybrid working arrangements, and employees can claim the allowance even if attending the office is also an option. The key requirement is that the arrangement is work-related and agreed upon with your employer.
Will claiming this relief affect any other benefits or tax credits I receive?
No, the Work From Home Allowance is a separate relief that won't impact your standard tax credits, personal allowances, or other tax benefits. It simply reduces your taxable income for the specific days you worked from home, resulting in a refund of tax you've already paid. It operates independently of other reliefs and credits you may be entitled to.
How long does it take to receive my refund after claiming?
Once your claim is properly submitted and processed by Revenue, refunds typically take between 2-4 weeks to arrive, though this can vary depending on Revenue's processing times and the complexity of your claim. If you're backdating claims for multiple years, the process may take slightly longer as Revenue reviews each tax year separately. Using a professional service often expedites the process, as claims are submitted correctly the first time, avoiding delays due to errors or missing information.
Claim Your Work From Home Tax Refund Today
Thousands of remote and hybrid workers across Ireland are entitled to Work From Home Allowance refunds but simply haven't claimed yet. Whether you've been working from home since 2020 or only started recently, you could have hundreds of euros waiting to be refunded – money that's rightfully yours.
The process of calculating your eligible days, determining the correct amounts for each tax year, and navigating Revenue's submission requirements can be overwhelming. That's where MyTaxRebate.ie comes in. Our experienced tax specialists handle everything for you – from calculating your maximum entitlement across multiple years to ensuring your claim is submitted correctly and efficiently.
Share this article
More Articles You'll Love
Explore similar topics to maximize your tax refunds and stay informed
Claiming WFH Relief Multiple Years
```html If you've been working from home since the pandemic began, you could be sitting on a significant tax refund that spans multiple years. Many Irish workers don't realise they can claim work from...
Remote Worker Tax Credits
```html If you've been working from home in Ireland, you could be entitled to significant tax relief that many remote workers simply aren't claiming. The Remote Worker Tax Credit allows eligible emplo...
Broadband Electricity Tax Relief
```html If you've been working from home in Ireland, you're likely spending more on electricity, heating, and broadband than you did when commuting to the office. The good news? Revenue allows you to...