Claim remote working relief

If you work from home, you can claim tax back on part of your electricity, heating and broadband. Here is how to work out the amount and claim it in Revenue's myAccount.

If you work from home under an arrangement with your employer, you can claim tax relief on 30% of your electricity, heating and broadband for the days you work at home. Claim it in Revenue's myAccount, during the year or after it ends. The relief is given at your highest rate of tax, 20% or 40%.

Who can claim

You can claim if your employer needs you to work from home full-time, part-time, or some days in the office. You must do substantial work at home for long periods. Bringing work home in the evening does not count.

Count only the days you worked from home. Do not count weekends or public holidays you did not have to work, or annual leave.

What you need

• Your electricity, heating and broadband bills for the year
• The number of days you worked from home
• Any home working allowance your employer paid you
• Your share of each bill, if you split bills with someone
• Your Revenue myAccount login

How to work out your claim

1. Add up your electricity, heating and broadband bills for the year.
2. Multiply the total by the number of days you worked from home.
3. Divide by 365 (366 in a leap year).
4. Take away any home working allowance your employer paid you.
5. Multiply by 30%. This is the amount you claim.
6. Multiply that by 20% or 40%, your top tax rate, to see the tax you get back.

If broadband comes in a bundle and there is no breakdown, Revenue accepts a fair split. If you share bills, each person claims only the part they paid, on their own tax return.

Step by step: claim after the year ends

1. Log in to myAccount on revenue.ie.
2. In PAYE Services, choose Review your tax for the previous 4 years.
3. Pick the year and request a Preliminary End of Year Statement.
4. Click Complete your Income Tax Return.
5. Under Tax Credits and Reliefs, choose Your job, then Remote Working Relief.
6. Enter the amount you worked out and submit your return.

Step by step: claim during 2026

1. Log in to myAccount and open PAYE Services.
2. Open the Receipts Tracker.
3. Upload clear photos of each bill, showing the amount paid.
4. Check your later pay. Your tax is reduced through your payroll.

For past years, bills on the Receipts Tracker are only processed when you file an Income Tax Return for that year.

How much it costs and how long it takes

Employers do not have to pay this allowance. If yours does, take it away from your claim.

Common mistakes

• Claiming for a laptop, desk or chair. Equipment and furniture are not allowed.
• Counting weekends, public holidays or annual leave as home working days.
• Taking 30% of the full year's bills without scaling by your days at home.
• Forgetting to take away the allowance your employer paid.
• Throwing bills away. Keep them for 6 years unless you uploaded them to the Receipts Tracker.

Related guides

• How to claim tax back: the PAYE end-of-year review
• How to claim the Rent Tax Credit
• How to claim tax back on medical expenses
• How to claim tax relief on tuition fees