If you worked from home, Revenue allows you to deduct 30% of your WFH broadband, electricity and heating costs from taxable income. Here is how to calculate and claim it.
Revenue's formula for e-Worker relief:
| Scenario | Calculation | Result |
|---|---|---|
| 100 WFH days, €80/month utilities (standard rate) | (100÷230) × €960 × 30% × 20% | ≈€25 |
| 150 WFH days, €120/month utilities (standard rate) | (150÷230) × €1,440 × 30% × 20% | ≈€56 |
| 200 WFH days, €120/month utilities (higher rate) | (200÷230) × €1,440 × 30% × 40% | ≈€150 |
| 230 WFH days, €150/month utilities (higher rate) | (230÷230) × €1,800 × 30% × 40% | ≈€216 |
Use our calculator to enter your own figures.
Your employer is allowed to pay you up to €3.20 per WFH day tax-free (this is the Revenue-approved daily rate). If your employer pays this, the e-Worker claim still works — but you must subtract the employer payment from your qualifying costs before calculating the deduction.
Many employers do not pay the €3.20 rate or pay less than it. In that case, claim the full allowable costs via myAccount.
Count your WFH days for the year. Total up your annual broadband, electricity and heating bills. You do not need to upload these when submitting — keep them in case Revenue requests them.
revenue.ie → myAccount. Sign in with MyGovID or PPSN.
Select the tax year. Repeat for each year you want to claim (2022–2026).
Enter your WFH days and the annual cost of utilities. Revenue calculates the deduction automatically.
Revenue processes refunds within 5–10 working days, paid to your bank account.
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.
e-Worker relief is a tax relief that allows employees who work from home to claim back 30% of the broadband, heat and electricity costs that relate to their WFH days. It is available to any employee who is required or permitted to work from home by their employer.
Revenue uses the formula: (WFH days ÷ total working days in the year) × annual qualifying costs × 30%. The resulting figure is a deduction from your taxable income. The actual tax saving depends on your rate — 20% of the deduction at standard rate, or 40% at higher rate.
You can include broadband (the portion attributable to work), electricity and heating. The costs must relate to your home — not a rented office or co-working space. Revenue expects you to apportion costs fairly based on WFH days versus total days at home.
Revenue can request utility bills to verify the claim. You do not need a formal letter from your employer, but you should be genuinely working from home on a regular basis — not just occasionally. Keep broadband and utility statements for the year you are claiming.
Yes, but you must account for any payment received. If your employer pays you up to €3.20 per WFH day tax-free (the Revenue daily rate), you can still claim e-Worker relief on the remaining actual costs not covered by that payment.
You can claim e-Worker relief for the current year and the 4 preceding years (2022–2026 in 2026). If you worked from home during 2020 or 2021 (COVID period), you cannot claim for those years any longer — the 4-year window has closed for 2020 and 2021.
Disclaimer: General information only. Verify at revenue.ie. Not tax advice.
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