How to use the Remote Working Relief Calculator

If you work from home under an eligible arrangement, you can claim tax back on part of your electricity, heating and broadband. Revenue calls this Remote Working Relief, and it's worth 30% of those costs — apportioned to the days you actually worked from home. Our Remote Working Relief Calculator does the maths using Revenue's exact formula; this guide explains each field.

Choose the year you're claiming for. The relief rate (30%) and tax rates are the same across 2022–2026, so your figures for a given set of costs will look similar each year — but each year is a separate claim. You can backdate four years: in 2026 the open years are 2022, 2023, 2024 and 2025. The year selector also sets the correct number of days (366 for the 2024 leap year).

Enter your yearly electricity, heating and broadband costs. Only these three qualify — Revenue doesn't allow rent, mortgage interest, property tax or capital items like a laptop or desk. If your broadband is bundled with TV or phone, use a reasonable broadband-only share.

Count only the days you actually worked from home — exclude annual leave, weekends and public holidays you didn't work, and days you merely brought work home in the evening. The calculator caps this at the number of days in the year.

Your employer can pay up to €3.20 per remote-working day tax-free instead of you claiming relief. If they do, it reduces what you can claim. The calculator gives you three options:

• Nothing — no employer allowance, claim on your full costs;
• €3.20/day — the calculator works out the allowance from your home-working days automatically;
• Other — enter a specific annual amount your employer paid.

If your employer paid less than the full €3.20/day, you can still claim relief on the balance of your actual costs.

Select whether your highest Income Tax rate is 40% (higher rate) or 20% (standard rate). The relief is a deduction against your income, so it's worth more at the higher rate — a €400 deduction saves €160 at 40% but €80 at 20%.

Say you had €3,000 of qualifying bills, worked from home 150 days in 2026, got no employer allowance, and pay tax at 40%:

The relief is modest per year, but across four backdated years it adds up — and it's money you're entitled to.

You claim through Revenue's myAccount by completing an Income Tax Return for the relevant year and uploading your bills. Keep your electricity, heating and broadband bills and be able to show your home-working days — Revenue can ask for proof. The Receipts Tracker in myAccount makes this easier. See our Revenue myAccount checklist for the full process.

Who qualifies for Remote Working Relief?

PAYE employees and certain directors who work from home under an arrangement with their employer — whether verbal or written — and perform substantive duties from home for substantial periods. Occasionally bringing work home outside normal hours doesn't qualify.

Is this the same as the €3.20 daily allowance?

No. The €3.20/day is a tax-free payment your employer can choose to make. Remote Working Relief is what you claim from Revenue on your actual bills. You can't claim the full relief on costs already covered by an employer allowance — the calculator subtracts it for you.

How far back can I claim?

Four years. In 2026 you can claim for 2022, 2023, 2024 and 2025. A 2022 claim must be made by 31 December 2026 before it's lost.

This guide is for general information only and reflects 2026 rules, which are subject to change. It is not tax advice. Confirm your eligibility and figures with Revenue.ie or a qualified adviser.

This guide is independently maintained by TakeHomePay.ie, using Revenue's published Remote Working Relief formula for the 2026 tax year, cross-checked against our own calculator.

Last reviewed: 21 September 2026
Tax year: 2026
Maintained by: The TakeHomePay.ie team

Official sources

• Revenue — Remote working (e-working)
• Revenue — Calculate allowable remote working costs