Remote Working (e-Working) Relief
You can count 30% of the electricity, heating and broadband costs for the days you work from home as an allowable cost and get tax relief on that at your highest rate of tax (20% or 40%). You can claim for the current year or go back over the last four years.
Last checked October 2026
What it is
If you work from home for all or part of your time, 30% of your heating, electricity and broadband costs for the days you worked from home counts as an allowable cost and you get tax relief on that at your highest rate of tax. Your employer can also pay you up to €3.20 a workday tax-free. If they do, that payment is taken off any claim you make.
Who can get it
- You work from home for all or part of your working week under an arrangement with your employer
- You do substantive work at home, not just the odd email, and pay the electricity, heating or broadband bills
- If your employer pays you the €3.20 a day, that amount is deducted from your claim, so you can still claim if your real costs are higher
- You work out the share of the bills for the days you worked from home. 30% of that is your allowable cost and the relief is given at your highest rate of tax, so it is worth 20% or 40% of that allowable cost.
- You can claim for the current year in real time, or look back and claim for the last four years if you never did.
- If your employer pays you up to €3.20 for each day you work from home, that is tax-free. If your actual costs are higher, you can still claim the relief, with what your employer paid taken off the claim. Anything your employer pays over €3.20 a day is taxed as normal.
- You claim through Revenue myAccount and you will need your bills and a record of the days you worked from home.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How much working-from-home tax relief can I claim?
You can count 30% of your electricity, heating and broadband costs for the days you actually worked from home. The relief is given at your highest rate of tax, so at 40% it is worth 12% of those apportioned bills and at 20% it is worth 6%.
Can I claim for previous years?
Yes. You can go back and claim for the last four years through Revenue myAccount if you did not claim at the time.
What is the €3.20 a day about?
Your employer can choose to pay you up to €3.20 for each day you work from home, tax-free. If they do, that amount is deducted from any claim you make for the relief.
How do I claim it?
Through Revenue myAccount. You will need your utility and broadband bills and a note of the days you worked from home.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Flat Rate Expenses
- Small Benefit Exemption
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