Working from home, e-worker tax relief

As remote work becomes increasingly common, interest in tax relief for home office expenses has surged. The good news is that you can claim tax relief on costs like electricity, heating, and broadband. Want to know what's available and how to claim? Read on for all the details. 

What’s available?
The first relief option comes directly from your employer.

Employer Tax Relief
Employers can pay staff up to €3.20 per day, or €768 per year, tax-free. This means you won't pay PRSI, income tax, or USC on this amount. While employers can choose to pay more than €3.20 per day, any excess will be taxed as usual.

However, employers are not legally required to provide this payment.

If your employer doesn't offer this, you can claim tax relief on your expenses at the end of the year as outlined below.

Employee Tax Relief
You can claim tax relief on the following expenses:

Electricity / Heating / Broadband

Other vouched expenses that are “wholly, exclusively, and necessarily” part of your work, as specified in Budget 2021.

Previously, only electricity and heating costs were eligible for relief, but Budget 2021 expanded the eligible expenses.

However, items like laptops, computers, office equipment, and furniture are not considered vouched expenses by Revenue and are not eligible for relief.

How Much Can I Claim?
Use the calculator to see how much you can claim.