Many Irish employees are entitled to claim tax relief in respect of certain employment related expenses such as uniforms and equipment. The tax relief that can be claimed is a fixed amount which is pre-determined by Revenue guidelines. The actual expense amount incurred is not taken into consideration.

Certain jobs require an employee to provide their own equipment/uniform/stationery etc. Revenue acknowledge this cost by allowing these employees to claim a 'flat rate expense' on their tax return.

The actual tax refund arising from the flat rate expense claim depends on two factors;

1. The flat rate expense amount allocated for that job per Revenue guidelines
2. The employee's earnings level

For example, electricians are allocated a flat rate expense of €153 for 2025. This means that they can claim a €153 deduction on their tax return. This essentially means that their taxable income is reduced by €153. If the electrician is earning less than €44,000, they pay income tax at the 20% rate. As a result, the tax saving from the flat rate expense is €30.60 (€153 x 20%).

Income tax is paid at a rate of 40% on earnings over €44,000 in 2025. Earnings under €44,000 are still taxed at 20%, it is only the excess over €44,000 that is taxed at 40%.

The deduction for flat rate expenses comes from the top tax bracket. This means that an electrician earning €50,000 would get a tax refund of €61.20 by claiming the flat rate expense of €153 on their tax return (€153 x 40%).

Other common flat rate expense amounts for 2025 are as follows (multiply amount by your tax bracket (20% or 40%) to calculate the tax refund arising from deduction);

• Bar trade employees - €93
• Fitter/mechanic/plasterer - €103
• Professionals (engineers, surveyors, etc) - €33
• Labourers - €97
• Bus, rail and road operatives in Bus Átha Cliath, Bus Éireann and Iarnród Éireann - €160
• Consultants - €695
• Cosmetologists - €60
• Dentists - €376
• Fishermen - €318
• Hospital staff - between €353 and €93 depending on whether uniform is provided/laundered
• Hotel - between €191 and €21 depending on position
• Mechanics who provide their own tools - €85
• Nurses - between €733 and €258 depending on whether uniform is provided/laundered
• Pharmacists - €40
• Physiotherapists - between €410 and €64 depending on whether uniform is provided/laundered
• Teachers - €518#

Full list available here - https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/documents/flat-rate-expenses.pdf

How to Claim?

You can claim the flat rate expense deduction on your tax return. This can be completed via Revenue's website.

If you would like our expert tax consultants to perform a full review of your position and claim the flat rate expense as well as any other tax credits you may be entitled to, please fill out the form linked below.

https://www.irishtaxhub.ie/tax-return-services