Remote Working Tax Relief and Benefits in Ireland

Our team can guide you through how to claim remote working relief Ireland, including daily allowance remote work Ireland, shared broadband claim remote work Ireland, and even advice on cross-border remote working tax Ireland or temporary working abroad tax implications Ireland.

We’ll also explain how remote working expense receipts tracker myAccount Ireland works, plus the effect of remote work CGT LPT Ireland home office impact on your property taxes. Need equipment? We cover remote work equipment BIK Ireland rules, home office ergonomic tax health Ireland claims, and your right to disconnect remote work Ireland under the remote working policy code of practice Ireland.

From cyber security remote work Ireland compliance to the latest remote working tax news Ireland, AI tools tax deduction Ireland remote workers, and mental health supports remote workers Ireland, we make sure your claim is complete. We can even help with entertainment tax relief Ireland for eligible costs and digital nomad tax Ireland planning.

Understanding Remote Working Relief in Ireland

Working from home means your property often becomes your principal place of work, leading to additional costs such as electricity, heating, and broadband. The Irish Revenue has recognised these arrangements, known as eWorking, and has introduced eWorking tax relief Ireland to help employees reduce their tax liability.

This remote working relief Ireland allows you to claim back a portion of your home office expenses. Whether you want to calculate allowable remote working costs Ireland, track your usage with a remote working expense receipts tracker myAccount Ireland, or understand your eligibility for daily allowance remote work Ireland, knowing the rules can save you money.

We’ve reviewed the reliefs available for employees working from home in Ireland, including shared broadband claim remote work Ireland, cross-border remote working tax Ireland, and even temporary working abroad tax implications Ireland.

Tax Reliefs Available for Online and Remote Workers in Ireland

Remote working relief Ireland is designed to offset the extra costs employees face when working from home. These expenses often include additional electricity, increased heating costs, and enhanced broadband capability needed to stay connected.

Under current rules, employers can provide up to €3.20 per day as a daily allowance remote work Ireland payment without deducting PAYE, PRSI, or USC. This is recognised under the eWorking tax relief Ireland framework. Employers may choose to pay more than this amount; however, any excess will generally be taxable.

For those receiving less than the maximum daily allowance, there’s still the option to claim remote working relief Ireland directly from Revenue. Employees can calculate allowable remote working costs Ireland and submit claims via their remote working expense receipts tracker myAccount Ireland to ensure they receive the full benefit.

What We Mean by Working from Home and eWorkers in Ireland

In the context of remote working relief Ireland, the term eWorker applies to an employee who carries out their duties from their own home — either full-time or part-time — instead of working at the employer’s premises. This definition is key for understanding eligibility for eWorking tax relief Ireland.

This relief is not intended for situations where a worker occasionally chooses to complete a small portion of their tasks from home after being in the office. Similarly, if an employee’s role is primarily field-based — such as a salesperson who spends most of the day visiting customers and only occasionally performs administrative tasks at home — they do not qualify as an eWorker.

Even if those tasks are completed from home rather than the employer’s office, this type of worker cannot claim the €3.20 daily allowance remote work Ireland on a tax-free basis. To benefit, the work arrangement must meet Revenue’s definition of eWorking and align with the rules for how to claim remote working relief Ireland.

Can Company Directors Claim Remote Working Relief in Ireland?

Yes. Company directors who work from home for their business can also qualify for remote working relief Ireland under the same rules that apply to employees. If a director meets the eWorking tax relief Ireland criteria — meaning their home is their principal place of work for part or all of the week — they may be entitled to claim.

Just like employees, directors can submit a cost claim for allowable expenses, and the company may choose to reimburse them. This could include the daily allowance remote work Ireland rate of €3.20 per day, provided the work arrangement meets Revenue’s requirements. Any payment above that limit will generally be taxable unless claimed directly through how to claim remote working relief Ireland procedures.

Can Sole Traders Claim Remote Working Relief in Ireland?

For sole traders who do not rent office space, it is common to record home working costs — such as a portion of utility bills and rent — as standard business expenses when the home is used as the primary base of operations. In these cases, you are already deducting costs in your accounts, so you cannot also claim the €3.20 daily allowance remote work Ireland on top of those expenses.

However, if you are not claiming those expenses directly, you may instead choose to claim the remote working relief Ireland daily allowance, provided it is more beneficial for your situation. When deciding, it’s worth using Revenue’s guidelines to calculate allowable remote working costs Ireland and determine which option gives you the greater tax advantage.

Claiming Remote Working Relief Against Your Own Taxes

Yes — you can claim remote working relief Ireland directly against your taxable income in your next income tax return, provided you have not already received the €3.20 daily allowance remote work Ireland from your employer. Under Revenue’s eWorking tax relief Ireland rules, relief in this case is calculated as:

• 10% of your home heating and electricity costs, and
• 30% of your broadband costs,

apportioned based on the number of days you worked from home during the year.

This is the recommended approach if your employer chooses not to pay you through payroll. To claim, follow Revenue’s process for how to claim remote working relief Ireland via the remote working expense receipts tracker myAccount Ireland, and be sure to keep all relevant invoices and records for at least six years.