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Working from home tax relief calculator

Claim back tax on 30% of your electricity, heating and broadband bills for the days you worked from home, at your rate of tax.

Your rate of income tax
Tax status
Tax you can claim back 
How the relief is worked out

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified tax adviser before making a decision. Terms of use.

Illustration for the working from home tax relief calculator

Worked example

Revenue's example. Jane worked from home for 50 days in 2023. Her electricity, heating and broadband came to €1,890.00. €1,890.00 × 50 ÷ 365 = €258.90, and 30% of that is €77.67. She pays tax at 40%, so her relief is €31.07.

Sharing the bills. Two people split €2,400 of electricity and heating and €600 of broadband, and each works from home 96 days in 2026. Each paid €1,500, so each claims on €394.52 (€1,500 × 96 ÷ 365). 30% of that is €118.36, worth €23.67 each at 20%.

How remote working relief is calculated

Revenue's formula is ((A × B) ÷ C − D) × 30%, where:

  • A is the electricity, heating and broadband bills you paid for the year,
  • B is the number of days you worked from home,
  • C is the number of days in the year (366 in a leap year),
  • D is any working from home allowance your employer paid you.

The result is your allowable cost. It is deducted from your income, so the tax you get back is your highest rate of tax on it: 20% or 40%. Relief can't be more than the income tax you paid, and it does not reduce USC or PRSI. Electricity, heating and broadband are all treated the same way since 2022.

"Work it out" uses your pay to find your rate and checks whether part of the cost falls in the 20% band. For years before 2026 it uses 2026 bands and credits as an estimate.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

What is remote working relief?
If you work from home for your employer and pay for electricity, heating or broadband yourself, you can claim tax relief on 30% of the cost of those bills for the days you worked from home. Relief is at your highest rate of tax.
Which days count as working from home?
Only days you worked from home under an arrangement with your employer. Weekends and public holidays you were not due to work, annual leave, and days you brought work home after normal hours do not count.
Can I claim if I share the bills?
Yes. If you share the bills with someone else, each person can claim on the part they paid. Two people splitting the bills equally each claim on half of them.
Can I claim if my employer pays me an allowance?
Your employer can pay up to €3.20 a day tax free for working from home. If you get this, you can only claim relief if your allowable costs are higher than the allowance, and the allowance is taken off before the 30% is applied.
What if my broadband is part of a TV or phone bundle?
Use the broadband part if your bill shows it. If the bill does not split it out, Revenue accepts a reasonable estimate of the broadband share.
How do I claim remote working relief?
In myAccount, use "Review your tax for the previous 4 years" for a past year, or "Manage your tax" during the year, and add remote working expenses. You will need to upload your bills or have them to hand. In 2026 you can claim back as far as 2022.
Why is the relief so small?
Only 30% of the bills for your home working days counts, and relief is at 20% or 40% of that. €3,000 of yearly bills and two days a week at home comes to about €237 of allowable costs, or €94.69 of tax at 40%.

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