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Work and employment / deduction
If you work from home you can claim 30% of your electricity, heating and broadband costs, apportioned by the number of days you worked from home in the year, less any tax-free remote working allowance from your employer. The result is a deduction from taxable income, so the tax saving is 20% or 40% of the allowable cost, not a 30% cash refund.
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
| Year | Rate | Status |
|---|---|---|
| 2022 | 30% | approved |
| 2023 | 30% | approved |
| 2024 | 30% | approved |
| 2025 | 30% | approved |
| 2026 | 30% | approved |
Hybrid worker, 2026 qualifies
Employer pays 3.20 euro per day qualifies
No bills in your name does not qualify
All examples use hypothetical people and figures.
Yes. Use 366 days in the formula for 2024.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.