Revenue allows specific occupations to deduct a fixed annual amount from taxable income — no receipts needed. Check your occupation and claim what you are owed.
These are Revenue's official rates. The relief reduces your taxable income by the flat rate amount. The actual money back = flat rate × your tax rate (20% or 40%).
| Occupation | Flat rate (€/yr) | Saving at 20% | Saving at 40% |
|---|---|---|---|
| Nurse / Midwife | €733 | €147 | €293 |
| Primary Teacher | €518 | €104 | €207 |
| Secondary Teacher | €518 | €104 | €207 |
| Defence Forces | €1,016 | €203 | €406 |
| Garda Síochána | €244 | €49 | €98 |
| Journalist | €243 | €49 | €97 |
| Factory Worker (general) | €241 | €48 | €96 |
| Shop / Retail Assistant | €121 | €24 | €48 |
| Bar Staff | €60 | €12 | €24 |
| Airline Cabin Crew | €64 | €13 | €26 |
| Electrician | €153 | €31 | €61 |
| Carpenter / Joiner | €204 | €41 | €82 |
| Plumber | €204 | €41 | €82 |
| Motor Mechanic | €204 | €41 | €82 |
| Bricklayer / Mason | €204 | €41 | €82 |
| Painter / Decorator | €204 | €41 | €82 |
Source: Revenue Commissioners, Tax and Duty Manual — Flat Rate Expenses 2026. Check revenue.ie for the full list of all occupations and sub-categories.
| Year | Flat rate | Saving at 20% | Saving at 40% |
|---|---|---|---|
| 2022 | €733 | €147 | €293 |
| 2023 | €733 | €147 | €293 |
| 2024 | €733 | €147 | €293 |
| 2025 | €733 | €147 | €293 |
| 2026 | €733 | €147 | €293 |
| Total (5 years) | €735 | €1,465 |
Go to revenue.ie. Sign in with MyGovID or your PPSN, date of birth, and phone number.
Select the year you want to review. Start with 2022 to ensure you don't miss the deadline.
Select your occupation from the dropdown. Revenue assigns the correct amount automatically.
Submit the claim. Repeat for each year (2022–2026). Refunds are paid within 5–10 working days.
We review your PAYE taxes — up to 4 years, all credits (medical, flat-rate, remote working and more). Most clients get back more than they expect.
Flat rate expenses are fixed annual allowances set by Revenue for specific occupations. They represent the typical work-related costs that employees in those occupations incur — tools, uniforms, professional subscriptions — without needing receipts. Revenue deducts the amount from your taxable income, reducing your tax bill.
No. Flat rate expenses are a fixed Revenue-approved amount for your occupation. You do not need to keep or submit receipts. Simply claim the relevant occupation when doing your PAYE tax review via myAccount.
The saving depends on your tax rate. On the standard rate (20%): a nurse claiming €733 saves €147. On the higher rate (40%): the same nurse saves €293. The flat rate reduces your taxable income, so the actual tax saved = flat rate amount × your tax rate.
If your occupation is not covered by a specific flat rate agreement, you may still be able to claim actual work-related expenses — tools you had to buy, professional subscriptions, uniforms not provided by your employer. These need to be reasonable, work-related and verifiable.
Yes. You can back-claim flat rate expenses for the current year and the 4 preceding years. In 2026 that means 2022, 2023, 2024 and 2025. If you have never claimed, you may be owed several years of refunds.
Log in to Revenue myAccount at revenue.ie. Go to PAYE Services → Review Your Tax. Select the tax year and find the Employment section. Add your occupation's flat rate expense. Repeat for each year you want to claim.
Disclaimer: Rates based on Revenue.ie 2026. Always verify current rates at revenue.ie before claiming. Not tax advice.
Our accountants review your entire tax position — medical expenses, flat rate, remote working, rent credit, pension and more — and claim everything you are owed from Revenue.