Remote Jobs Ireland · Guide
Remote Working Tax Relief in Ireland: 30% eWorking guide and calculator
If you work from home in Ireland for all or part of the week—whether in a fully remote job or a Dublin hybrid role—you can claim Remote Working Relief (formerly eWorking relief) through Revenue. The relief lets PAYE employees deduct 30% of qualifying electricity, heating, and broadband bills for the days worked from home (apportioned over 365 days), worth either 20% or 40% back depending on your marginal income tax rate. Alternatively, employers can pay up to €3.20 per work-from-home day tax-free without deducting PAYE, PRSI, or USC. Below you can estimate your annual refund with our interactive Irish Remote Working Relief calculator, check which bills qualify under Revenue's Tax and Duty Manual Part 05-02-13, and follow the step-by-step instructions to claim through Revenue's myAccount (either during the year via Real-Time Credits or in your annual Income Tax Return for the last 4 tax years). [T1], [T2]
Last reviewed:
Remote Working Relief
Estimate your tax relief
Get an estimate based on your home-working days and annual household bills.
For shared household bills, only claim the portion you paid yourself.
How Revenue's 30% Remote Working Relief works (the exact formula)
Allowable = ((Electricity + Heating + Broadband) × (Remote Days / 365) × 0.30) − EmployerAllowance. The allowable amount cannot be less than zero. [T1], [T2]
Refund = Allowable × TaxRate, where your highest income tax rate is 20% or 40%. [T1], [T2]
- Hybrid worker in Dublin: 140 days, €3,000 bills, 40% rate, €0 employer allowance. €3,000 × (140/365) × 0.30 = €345.21 allowable → €138.08 tax refund. [T1], [T2]
- Fully remote worker in Ireland: 230 days, €3,200 bills, 40% rate, €0 employer allowance. €3,200 × (230/365) × 0.30 = €604.93 allowable → €241.97 tax refund. [T1], [T2]
The €3.20 per day tax-free employer allowance vs claiming yourself
Employers can optionally pay up to €3.20 per work-from-home day free of PAYE, PRSI and USC. This allowance is not mandatory. [T1], [T2]
Any employer allowance you receive is deducted from the 30% utility cost before calculating your tax relief. You cannot claim relief on costs already covered by the allowance. [T1], [T2]
What bills qualify (and what does not)
| Qualifies | Electricity, gas/oil/heat pump heating, and home broadband. [T1], [T2], [T3] |
|---|---|
| Does not qualify | Mobile phone, rent, mortgage interest, Local Property Tax (LPT), and water/waste. [T1], [T2], [T3] |
| Employer equipment BIK exemption | Employer-provided equipment such as a desk, chair, monitor and laptop can qualify for a benefit-in-kind exemption when provided for work. [T1], [T2], [T3] |
How to claim on Revenue myAccount (step by step + 4-year backdated claims)
| Option A — During the year | myAccount → Manage My Record → Upload Receipts under Remote Working → Manage Your Tax. Claim during the year using Real-Time Credits. [T1], [T2], [T3] |
|---|---|
| Option B — After year-end | For up to 4 prior years (2022–2025): myAccount → Review Your Tax for the Previous 4 Years → Statement of Liability → Complete your Income Tax Return → Tax Credits & Reliefs → Your Job → Remote Working Relief. [T1], [T2], [T3] |
Keeping utility receipts and splitting shared household bills
Keep your utility bills for 6 years unless you have uploaded them to Revenue's Receipts Tracker. [T1], [T2], [T3]
If you share a household or a partner's utility account, claim only the portion of the bills you paid yourself. Use that portion, not the whole household bill, in the calculator. [T1], [T2], [T3]
Frequently asked questions
How is Remote Working Tax Relief calculated in Ireland?
Add your qualifying electricity, heating and broadband costs, multiply by your remote-working days divided by 365, then by 30%. Deduct any employer allowance and apply your highest income tax rate of 20% or 40%. The allowable amount cannot be less than zero. [T1], [T2]
Is the €3.20 a day work-from-home allowance mandatory for Irish employers?
No. Employers can optionally pay up to €3.20 per work-from-home day free of PAYE, PRSI and USC. Any allowance paid is deducted before calculating your own tax relief. [T1], [T2]
Can hybrid workers in Ireland claim Remote Working Tax Relief?
Yes. Hybrid workers can claim for the days they worked from home, using their share of qualifying electricity, heating and broadband bills and deducting any employer allowance. [T1], [T3]
Can I backdate Remote Working Tax Relief for previous years?
You can claim for up to 4 prior tax years through Revenue myAccount. In 2026, these are 2022–2025. Complete the Income Tax Return for each relevant year and select Remote Working Relief under Tax Credits & Reliefs → Your Job. [T1], [T3]
How do I split bills if I share a house or partner's utility account?
Claim only the portion of qualifying bills you paid yourself, not the whole household bill. Keep your utility receipts for 6 years unless uploaded to Revenue's Receipts Tracker. [T1], [T2], [T3]