Confirm the costs and remote-working days before calculating
Revenue’s remote-working rules cover required full-time or part-time home work, including a home-and-office split. They do not treat casually bringing work home outside normal working hours as an eligible remote-working day.
- Count only days actually worked from home under the supported remote-working arrangement.
- Exclude annual leave, non-required weekends or public holidays and casual work brought home.
- Confirm that the entered bills are allowable electricity, heating and broadband costs.
- Enter only the share the claimant actually paid when household costs are shared.
- Confirm whether 20% or 40% is the applicable supported highest Income Tax rate.
Use the claimant-paid utility share once
If a €1,200 input is already the claimant’s paid share, do not divide it by a household percentage again. The calculator has no second household-fraction input.
| Item | Treatment |
|---|---|
| Electricity, heating and broadband | Include only when confirmed allowable and paid |
| Shared household bills | Enter the amount the claimant paid, not the full bill |
| Laptop, computer, office equipment or furniture | Capital items are excluded |
| Employer reimbursement for the same costs | Subtract in the formula |
| Receipts and bills | Keep or upload through Revenue; never send them to Wage101 |
Employer reimbursement and the daily allowance are related but not interchangeable
Revenue says an employer may separately pay up to €3.20 per remote-working day without deducting Income Tax, PRSI or USC. This calculator does not calculate that employer allowance.
Any employer payment for the same remote-working expenses must be deducted from the relief claim. The reimbursement input prevents the supported expense from being counted twice; if reimbursement exceeds the apportioned bills, the estimate floors at zero.
Follow all four stages of the relief estimate
| Stage | Formula meaning |
|---|---|
| Apportioned bills | Claimant-paid allowable bills × eligible remote days ÷ days in assessment year |
| Specified amount | Apportioned bills − employer reimbursement, floored at zero |
| Allowable cost | Specified amount × 30% |
| Estimated Income Tax relief | Allowable cost × confirmed 20% or 40% rate |
Revenue’s €1,890 example produces €31.07 of estimated relief
The result is an educational Income Tax relief estimate for confirmed inputs. It is not a guaranteed refund or a decision that Revenue will accept a claim.
| Step | Calculation | Amount |
|---|---|---|
| Apportioned bills | €1,890 × 50 ÷ 365 | €258.90 |
| Specified amount | €258.90 − €0 reimbursement | €258.90 |
| Allowable cost | €258.90 × 30% | €77.67 |
| Estimated relief | €77.67 × 40% | €31.07 |
Shared costs and reimbursement should move the result transparently
With €1,200 as the claimant-paid share, 120 eligible days, 365 assessment-year days, no reimbursement and a 40% rate, the calculator produces €394.52 of apportioned bills and €47.34 of estimated relief.
Using the first example’s €258.90 apportioned amount with €300 reimbursement produces zero specified amount, zero allowable cost and zero estimated relief. The model never reports a negative relief.
Prepare evidence in Revenue’s system, not in Wage101
- Upload clear, readable utility-bill images when following Revenue’s claim process.
- If receipts and bills are not uploaded, retain the originals for six years.
- Use Revenue’s current-year or prior-year claim pathway as applicable.
- Do not upload receipts, bills or personal documents to Wage101.
- Do not treat the estimate as USC, PRSI, a full tax-return effect or a refund promise.
- Use Remote vs Office Job separately for the broader time-and-cost decision.
How the Ireland Remote Working Relief Calculator calculation works
estimatedTaxRelief = round to cents(max(0, allowableBillsActuallyPaid × remoteDays ÷ daysInAssessmentYear − employerReimbursement) × 0.30 × highestIncomeTaxRate)
- estimatedTaxRelief
- Estimated Income Tax relief
- allowableBillsActuallyPaid
- Your allowable bills actually paid
- remoteDays
- Eligible remote-working days
- daysInAssessmentYear
- Days in assessment year
- employerReimbursement
- Employer reimbursement
- highestIncomeTaxRate
- Highest Income Tax rate
- costsEligibility
- Allowable-cost eligibility
- remoteDaysEligibility
- Remote-day eligibility
The calculator and article use this relationship consistently; the article does not reimplement the calculation.
allowableCost = round to cents(max(0, allowableBillsActuallyPaid × remoteDays ÷ daysInAssessmentYear − employerReimbursement) × 0.30)
- allowableCost
- Allowable remote-working cost
- allowableBillsActuallyPaid
- Your allowable bills actually paid
- remoteDays
- Eligible remote-working days
- daysInAssessmentYear
- Days in assessment year
- employerReimbursement
- Employer reimbursement
- highestIncomeTaxRate
- Highest Income Tax rate
- costsEligibility
- Allowable-cost eligibility
- remoteDaysEligibility
- Remote-day eligibility
The calculator and article use this relationship consistently; the article does not reimplement the calculation.
specifiedAmount = round to cents(max(0, allowableBillsActuallyPaid × remoteDays ÷ daysInAssessmentYear − employerReimbursement))
- specifiedAmount
- Specified amount after reimbursement
- allowableBillsActuallyPaid
- Your allowable bills actually paid
- remoteDays
- Eligible remote-working days
- daysInAssessmentYear
- Days in assessment year
- employerReimbursement
- Employer reimbursement
- highestIncomeTaxRate
- Highest Income Tax rate
- costsEligibility
- Allowable-cost eligibility
- remoteDaysEligibility
- Remote-day eligibility
The calculator and article use this relationship consistently; the article does not reimplement the calculation.
apportionedBillsBeforeReimbursement = round to cents(allowableBillsActuallyPaid × remoteDays ÷ daysInAssessmentYear)
- apportionedBillsBeforeReimbursement
- Apportioned claimant-paid bills
- allowableBillsActuallyPaid
- Your allowable bills actually paid
- remoteDays
- Eligible remote-working days
- daysInAssessmentYear
- Days in assessment year
- employerReimbursement
- Employer reimbursement
- highestIncomeTaxRate
- Highest Income Tax rate
- costsEligibility
- Allowable-cost eligibility
- remoteDaysEligibility
- Remote-day eligibility
The calculator and article use this relationship consistently; the article does not reimplement the calculation.
Apportion €1,200 of claimant-paid allowable bills across 120 eligible remote days.
Inputs used in the Ireland Remote Working Relief Calculator worked example
| Input | Entered value | What it represents | Source class |
|---|---|---|---|
| Your allowable bills actually paid | 1,200 EUR/year | Enter only your own share of allowable electricity, heating and broadband bills actually paid by you. | user assumption |
| Eligible remote-working days | 120 days | Exclude leave, non-work days and casual work brought home. | user assumption |
| Days in assessment year | 365 days | Use 365 or 366 as applicable. | user assumption |
| Employer reimbursement | 0 EUR/year | Employer reimbursement for the same allowable costs. | user assumption |
| Highest Income Tax rate | 40% | Choose the supported rate that applies. | user record |
| Allowable-cost eligibility | Confirmed supported | Confirm that the entered electricity, heating and broadband costs are allowable and were paid by you. | user record |
| Remote-day eligibility | Confirmed supported | Confirm that the days exclude leave, non-work days and casual work brought home. | user record |
Choose the right Ireland Remote Working Relief Calculator basis or mode
| Choice | How to use it |
|---|---|
| 20% | Choose the supported rate that applies. |
| 40% | Choose the supported rate that applies. |
| Choice | How to use it |
|---|---|
| Not confirmed | Confirm that the entered electricity, heating and broadband costs are allowable and were paid by you. |
| Confirmed supported | Confirm that the entered electricity, heating and broadband costs are allowable and were paid by you. |
| Unsupported or review required | Confirm that the entered electricity, heating and broadband costs are allowable and were paid by you. |
| Choice | How to use it |
|---|---|
| Not confirmed | Confirm that the days exclude leave, non-work days and casual work brought home. |
| Confirmed supported | Confirm that the days exclude leave, non-work days and casual work brought home. |
| Unsupported or review required | Confirm that the days exclude leave, non-work days and casual work brought home. |
Worked example: Ireland Remote Working Relief Calculator
The calculator normalizes the inputs above, applies Estimated Income Tax relief, and returns the outputs below. The displayed result is therefore reproducible in the linked calculator.
| Measure | Result | Interpretation |
|---|---|---|
| Estimated Income Tax relief | 47.34 EUR/year | Allowable cost multiplied by the selected supported Income Tax rate. |
| Allowable remote-working cost | 118.36 EUR/year | 30% of the apportioned specified amount. |
| Specified amount after reimbursement | 394.52 EUR/year | The claimant-paid bills apportioned by eligible days, less reimbursement. |
| Apportioned claimant-paid bills | 394.52 EUR/year | The claimant-paid allowable bills apportioned by eligible remote days. |
Interpret the result and test Eligible remote-working days
- Estimated Income Tax relief: 47.34 EUR/year. Allowable cost multiplied by the selected supported Income Tax rate.
- Allowable remote-working cost: 118.36 EUR/year. 30% of the apportioned specified amount.
- Specified amount after reimbursement: 394.52 EUR/year. The claimant-paid bills apportioned by eligible days, less reimbursement.
- Apportioned claimant-paid bills: 394.52 EUR/year. The claimant-paid allowable bills apportioned by eligible remote days.
| Result | Baseline | Changed-input scenario | How to read it |
|---|---|---|---|
| Estimated Income Tax relief | 47.34 EUR/year | 52.08 EUR/year | Allowable cost multiplied by the selected supported Income Tax rate. |
| Allowable remote-working cost | 118.36 EUR/year | 130.19 EUR/year | 30% of the apportioned specified amount. |
| Specified amount after reimbursement | 394.52 EUR/year | 433.97 EUR/year | The claimant-paid bills apportioned by eligible days, less reimbursement. |
| Apportioned claimant-paid bills | 394.52 EUR/year | 433.97 EUR/year | The claimant-paid allowable bills apportioned by eligible remote days. |
Checks that are specific to Ireland Remote Working Relief Calculator
- The worked example uses the same shared-work-logic engine as the interactive planner.
- Unsupported eligibility, policy branches and out-of-range assumptions fail closed.
- Result cards, trace, CSV, PDF and methodology bind to named engine result fields.
What this Ireland Remote Working Relief Calculator guide includes and excludes
- Costs and remote days meet Revenue eligibility rules.
- The entered bills are the claimant-paid share after any household split.
- The highest Income Tax rate is confirmed.
Sources and method boundary
- www.revenue.ie guidance used for the reviewed local boundary — www.revenue.ie (accessed 2026-07-28): Reviewed 2026-07-28 against Revenue remote-working pages published 12 May 2026; eligibility, receipts and employer reimbursement must be confirmed by the claimant.
- www.revenue.ie guidance used for the reviewed local boundary — www.revenue.ie (accessed 2026-07-28): Reviewed 2026-07-28 against Revenue remote-working pages published 12 May 2026; eligibility, receipts and employer reimbursement must be confirmed by the claimant.
- www.revenue.ie guidance used for the reviewed local boundary — www.revenue.ie (accessed 2026-07-28): Reviewed 2026-07-28 against Revenue remote-working pages published 12 May 2026; eligibility, receipts and employer reimbursement must be confirmed by the claimant.
- www.revenue.ie guidance used for the reviewed local boundary — www.revenue.ie (accessed 2026-07-28): Reviewed 2026-07-28 against Revenue remote-working pages published 12 May 2026; eligibility, receipts and employer reimbursement must be confirmed by the claimant.
- www.revenue.ie guidance used for the reviewed local boundary — www.revenue.ie (accessed 2026-07-28): Reviewed 2026-07-28 against Revenue remote-working pages published 12 May 2026; eligibility, receipts and employer reimbursement must be confirmed by the claimant.
- Ireland Remote Working Relief Calculator methodology — Wage101 (accessed 2026-07-28): Canonical formulas, units, validation, calculator behavior and limitations.