🇮🇪 Irish Remote Working Relief 2026

Remote Working Tax Relief Calculator.

Work from home under an eligible remote-working arrangement? You may be able to claim tax relief on part of your electricity, heating and broadband costs. This calculator works out your Remote Working Relief using Revenue's exact formula — instantly.

✓ Revenue formula ✓ Electricity, heat & broadband ✓ Instant result
30%
What you can claim

Revenue allows 30% of your electricity, heating and broadband costs — apportioned to the days you actually worked from home.

€3.20
Employer allowance

Your employer can pay up to €3.20 per remote day tax-free instead. If they do, it reduces what you can claim here.

4 yrs
Backdate your claim

You can claim for the previous four tax years — in 2026 that means 2022, 2023, 2024 and 2025 are still open.

✗
What doesn't count

Rent, mortgage interest, property tax and capital items like laptops or furniture cannot be claimed under this relief.

Relief Calculator

Enter your annual bills and home-working days.

Ireland 2026

The relief rate (30%) and tax rates are the same for 2022–2026, so your figures for a given set of costs will be similar each year. Each year is a separate claim though — pick a year, enter that year's bills and days, and repeat for every year you worked from home. All four prior years (2022–2025) are still open to claim in 2026.

€
€

Gas, oil or solid fuel used to heat your home.

€

If bundled with TV/phone, use a reasonable broadband-only share.

📅

Count only actual qualifying remote-working days — exclude annual leave, weekends and public holidays not worked, and days you merely brought work home.

Any tax-free remote-working payment reduces what you can claim. Revenue subtracts it before applying the 30%.

Estimated tax refund
€0.00
for the 2026 tax year
Total qualifying bills€0.00
Apportioned to home-working days€0.00
Less employer allowance€0.00
Allowable deduction (30%)€0.00
Tax refund at your rate€0.00

Estimate only, based on Revenue's formula ((A × B) ÷ C − D) × 30%. Your actual relief depends on your circumstances and verified bills.

Step-by-step guide
How to use the Remote Working Relief Calculator
Each field explained, the €3.20/day allowance, a worked example & FAQs
Read the guide →

How Remote Working Relief works

Revenue lets PAYE employees with a formal work-from-home arrangement claim tax back on part of their household running costs.

The formula

Revenue uses a single calculation:

((A × B) ÷ C − D) × 30%

Where A = your total electricity, heating and broadband bills; B = days worked from home; C = days in the year; D = any employer allowance already paid. You then apply your Income Tax rate (20% or 40%) to the result to get your actual refund.

What you can claim

Only three costs qualify: electricity, heating (gas, oil or solid fuel), and broadband. Revenue treats 30% of these as work-related, apportioned to the days you actually worked from home. If your broadband is bundled with TV or phone, use a reasonable broadband-only portion.

What you can't claim

Rent, mortgage interest and property tax don't qualify. Neither do capital items like laptops, office furniture or equipment. And if the bills are in a housemate's or partner's name, you can only claim your own share.

The €3.20 employer allowance

Your employer can choose to pay you up to €3.20 per remote-working day tax-free instead. This isn't something you claim from Revenue — it's paid by your employer. If they pay it, it reduces what you can claim here; if they pay less than the full amount, you can claim relief on the balance of your actual costs.

How to claim

You claim through Revenue's myAccount by completing an Income Tax Return for the relevant year and uploading your bills. You can backdate claims for four years — in 2026, that means 2022 to 2025 are still open. See our Revenue myAccount checklist for the full process.

Frequently asked questions

Who qualifies for Remote Working Relief? PAYE employees and certain directors may qualify where there is an arrangement with their employer to work from home — whether verbal or written — and they perform substantive duties from home for substantial periods. Simply bringing work home occasionally outside normal working hours does not qualify.
How much can I actually get back? The relief is modest but real. For example, €3,000 of annual bills with 150 home-working days gives an allowable deduction of about €370, worth roughly €148 at the 40% rate or €74 at 20%. Over four backdated years it adds up.
Is the €3.20 daily allowance the same as this relief? No. The €3.20/day is a tax-free payment your employer can choose to make. The 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 — this calculator subtracts it for you.
What records do I need? Keep your electricity, heating and broadband bills for the year, and be able to show how many days you worked from home. Revenue can ask for proof, so retain your bills and any employer confirmation of your remote-working arrangement.
Can I claim for previous years? Yes — you can backdate up to four years. In 2026 the open years are 2022, 2023, 2024 and 2025. A 2022 claim must be made by 31 December 2026 before it's lost. Use the year selector above to estimate each year separately.

This calculator provides estimates for general guidance only, based on Revenue's published Remote Working Relief formula for the selected year. It is not tax advice. Confirm your figures and eligibility with Revenue.ie or a qualified adviser.