Flat Rate Expenses Ireland 2026: Who Can Claim
What are flat rate expenses?
Revenue, in agreement with representative bodies for various trades and professions, sets a standard deduction amount for each eligible occupation. This covers expenses such as tools, special clothing and protective equipment that employees must buy themselves. Claiming is quick: you add the expense via myAccount and Revenue does the maths.
Flat rate expenses reduce your taxable income, not your tax directly. The saving depends on whether you pay at the 20% standard rate or the 40% higher rate.
2026 flat rate expense amounts by occupation
| Occupation | Expense amount | Saving at 20% | Saving at 40% |
|---|---|---|---|
| Nurses and midwives | €733 | €147 | €293 |
| Teachers (primary and secondary) | €518 | €104 | €207 |
| Gardai (up to) | €2,070 | €414 | €828 |
| Journalists (general) | €317 | €63 | €127 |
| Shop assistants (retail) | €121 | €24 | €48 |
| Electricians | €153 | €31 | €61 |
| Plumbers and pipefitters | €153 | €31 | €61 |
| Carpenters and joiners | €153 | €31 | €61 |
| Construction workers (general) | €171 | €34 | €68 |
| Firefighters | €330 | €66 | €132 |
| Airline pilots | €1,022 | €204 | €409 |
| Cabin crew | €64 | €13 | €26 |
Amounts shown are the 2026 Revenue-agreed flat rate expense amounts. Some occupations have multiple categories or sub-rates based on the type of work performed within the trade. Gardai can claim up to €2,070 depending on rank and role. Confirm your specific amount at revenue.ie.
How to claim flat rate expenses
- Go to Revenue myAccount and sign in.
- Select PAYE Services, then Claim Tax Credits.
- Under Employment, choose Flat Rate Expenses.
- Select your occupation from the list and enter the number of months worked.
- Revenue will update your Tax Credit Certificate and adjust your withholding going forward.
You can backdate claims for up to four years. In 2026 that means claiming for 2022, 2023, 2024 and 2025 in one go.
Flat rate expenses vs tax credits
It is easy to confuse flat rate expenses with tax credits, but they work differently. A tax credit reduces your final tax liability euro for euro. A flat rate expense reduces your taxable income, so the benefit depends on your marginal rate.
| Flat rate expense | Tax credit | |
|---|---|---|
| Example amount | €733 | €733 |
| Saving at 20% | €147 | €733 |
| Saving at 40% | €293 | €733 |
Frequently asked questions
What are Revenue flat rate expenses?
Flat rate expenses are standard deductions agreed between Revenue and representative bodies for specific occupations. They cover the cost of tools, uniforms or protective clothing that employees must buy themselves. You claim the fixed amount without needing to keep receipts.
How do I claim flat rate expenses in Ireland?
Log in to Revenue myAccount, go to PAYE Services and select Claim Tax Credits. Under Employment, choose Flat Rate Expenses and pick your occupation. Revenue will update your tax credit certificate and refund any underclaimed amount through your next payslip or as a cash refund.
Can I backdate a flat rate expense claim?
Yes. You can backdate a claim for up to four years. In 2026 you can claim for 2022, 2023, 2024 and 2025 in addition to the current year. Revenue will calculate the combined refund and pay it in one lump sum.
Are flat rate expenses the same as tax credits?
No. Flat rate expenses reduce your taxable income, while tax credits reduce your tax bill directly. A EUR 733 nurse expense reduces taxable income by EUR 733, saving EUR 147 at 20% or EUR 293 at 40%. A EUR 733 tax credit would reduce the tax bill by EUR 733 regardless of your rate.
Use the Ireland salary calculator to see your take-home pay after all deductions and credits.
Sources: Revenue.ie Flat Rate Expenses list 2026, Part 05-01-06. Last updated 2026-11-04.