Home Office Expenses You Can Claim

Working from home tax relief can help employees reduce some of the costs linked to remote working. At Cronin, our taxation accounting service helps clients understand what expenses may qualify and how to claim them.
Remote and hybrid working remain common across many industries. As a result, more employees are asking what costs they can claim while working from home.

Understanding Home Office Expense Relief

If you work remotely for part or all of the week, you may qualify for tax relief on certain household expenses. This relief applies where employees are required to work from home as part of their role.
Many people use part of their property as a home office during the working week. This can increase electricity, heating, and broadband costs over time.
The current rules allow employees to claim a percentage of qualifying utility bills and internet expenses. Guidance on eligible costs is available from Revenue.

What Expenses Can Be Claimed?

Many employees ask, “what can I claim as a remote worker?” In most cases, qualifying expenses include:
• Electricity
• Heating
• Broadband
These expenses must relate to the days worked from home. Employees cannot claim the full household bill.
The amount allowed depends on Revenue rules and the number of days worked remotely. Keeping records and copies of bills is important when making a claim.
Employees can’t claim the cost of office equipment such as desks, chairs, or laptops under remote working relief. However, employers may sometimes provide equipment for home working. The tax treatment of this depends on how the equipment is provided and used.

Remote Working Relief in 2026

The rules around the working-from-home tax credit continue to support employees who work remotely, either fully or on a hybrid basis. However, many employees are still unsure how employer payments and tax relief interact.
Employers may choose to provide a remote working allowance to help cover additional household costs. This payment can be made tax-free up to €3.20 per day. When this limit is not exceeded, it is not subject to income tax, PRSI, or USC.
If an employer pays more than €3.20 per day, the excess amount is treated as taxable income. This means normal tax, PRSI, and USC rules apply to anything above the threshold. It's also important to note that employers are not required to provide this allowance. It's optional and not a legal obligation.
Where no allowance is paid, employees may still be able to claim working from home tax relief through their own tax return, depending on eligibility.
If your employer doesn’t pay you an allowance, you may still be able to claim remote working tax relief directly through Revenue, depending on your eligibility. Read our guide on how to claim work-from-home tax relief. 

Are You Eligible to Claim?

A common question is: are you entitled to tax relief for remote working expenses? Eligibility depends on your working arrangement and whether remote working forms part of your duties.
In general, employees working remotely on an agreed basis may qualify. This applies whether working fully remote or in a hybrid arrangement.
If you regularly use part of your property as a home office, it may be worth reviewing your eligibility. Many employees don’t realise they may qualify for tax relief on everyday household costs.

Support with Tax Relief Claims

Understanding working from home tax relief rules can sometimes feel confusing. Relief calculations, qualifying expenses, and record requirements may vary depending on your situation.
At Cronin, our taxation accounting service helps employees and business owners understand available tax reliefs and Revenue requirements. We can help review eligibility and explain how to prepare claims.
To learn more about tax supports and financial guidance, explore our website or contact our team today.