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Remotely working from home

  1. Overview
  2. Allowance paid to you by your employer
  3. What costs can you claim for?
  4. How to calculate allowable remote working costs
  5. How to claim Remote Working Relief
  6. Provision by employer of computers and additional equipment
  7. Capital Gains Tax (CGT) and Local Property Tax (LPT)

Allowance paid to you by your employer

If you are a remote worker, your employer may pay you up to €3.20 per day without deducting:

This is to cover the additional costs of working from home, such as electricity, heating and broadband.

Your additional costs might be higher than €3.20. Your employer may pay these higher costs. Any amount more than €3.20 per day paid by your employer will be taxed.

If you claim Remote Working Relief, any payment by your employer for remote working expenses must be deducted from your claim.

Next: What costs can you claim for?

Published: 08 February 2024 Print this page

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