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PAYEWise.ie is independent and is not part of Revenue.
Tool
Flat rate expense allowances are fixed deductions Revenue agrees for listed occupations. Find yours, see the saving, and add it in myAccount; no receipts are needed.
45 occupations shown. The allowance is a deduction from taxable income; the saving is the allowance times your highest rate.
| Occupation | Condition | Allowance 2026 | Saving at 20% | Saving at 40% |
|---|---|---|---|---|
| Nurse | Obliged to supply and launder own uniform | €733 | €147 | €293 |
| Nurse | Obliged to supply own uniform, laundered free | €638 | €128 | €255 |
| Nurse | Uniform supplied, obliged to launder it | €353 | €71 | €141 |
| Nurse | Uniform supplied and laundered free | €258 | €52 | €103 |
| Nursing assistant and healthcare assistantverify | Supply and launder own uniform | €526 | €105 | €210 |
| Hospital consultant | €695 | €139 | €278 | |
| Doctor (hospital, non-consultant)verify | €695 | €139 | €278 | |
| Physiotherapist | €381 | €76 | €152 | |
| Radiographer | €242 | €48 | €97 | |
| Pharmacist | €400 | €80 | €160 | |
| Pharmacy technician and assistantverify | €400 | €80 | €160 | |
| Dentist (employed) | €376 | €75 | €150 | |
| Teacher (full-time, including vocational) | €518 | €104 | €207 | |
| Teacher (part-time, on full hours) | €279 | €56 | €112 | |
| School principal | €608 | €122 | €243 | |
| Guidance counsellor (full-time) | €518 | €104 | €207 | |
| Shop assistant | €121 | €24 | €48 | |
| Bar trade employee | €93 | €19 | €37 | |
| Head waiter or waitress (hotel) | €127 | €25 | €51 | |
| Waiter or waitress (hotel) | €97 | €19 | €39 | |
| Chef (hotel)verify | €97 | €19 | €39 | |
| Carpenter and joiner | €220 | €44 | €88 | |
| Electrician | €153 | €31 | €61 | |
| Plumber | €177 | €35 | €71 | |
| Bricklayer | €175 | €35 | €70 | |
| Plasterer | €103 | €21 | €41 | |
| Painter and decoratorverify | €103 | €21 | €41 | |
| General operative (building industry) | €97 | €19 | €39 | |
| Panel beater and sheet metal workerverify | €78 | €16 | €31 | |
| Motor mechanicverify | €52 | €10 | €21 | |
| Bus driver (Bus Atha Cliath, Bus Eireann) | €160 | €32 | €64 | |
| Airline pilot | €275 | €55 | €110 | |
| Airline cabin crew | €64 | €13 | €26 | |
| Firefighter (full-time) | €272 | €54 | €109 | |
| Firefighter (retained or part-time) | €407 | €81 | €163 | |
| Garda memberverify | €150 | €30 | €60 | |
| Prison officerverify | €120 | €24 | €48 | |
| Engineer (civil, mechanical, electrical, employed) | €331 | €66 | €132 | |
| Journalist (newspaper) | €381 | €76 | €152 | |
| Veterinary surgeon (employed) | €337 | €67 | €135 | |
| Agricultural adviser (Teagasc) | €671 | €134 | €268 | |
| Archaeologistverify | €127 | €25 | €51 | |
| Cosmetologist and beauticianverify | €160 | €32 | €64 | |
| Hairdresserverify | €93 | €19 | €37 | |
| Forester (employed)verify | €166 | €33 | €66 |
How to claim
myAccount: PAYE Services, then Manage your tax for the current year, then Claim tax credits, Your job, Flat Rate Expenses. Select your occupation; no receipts are needed. For earlier years, add it in the Income Tax Return for that year. Entries marked verify are awaiting a check against Revenue’s published list.
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.
You will need: Occupation, tax year.
Do not enter your PPSN, bank details or passwords anywhere on this site. The tools do not need them.
Read the rules first: Flat Rate Expense Allowances.
Result says check with Revenue, or your year is complicated? Ask an accountant (no obligation).