Laptop & Computer Equipment — Ireland Tax Rules

Claim the cost of computers, laptops, and peripherals as capital allowances or direct expenses.

Claimable: Fully claimable · Tax authority: Revenue

Revenue Rules

• Computers and laptops qualify for capital allowances at 12.5% per year over 8 years (straight-line).
• Accelerated Capital Allowances (ACA) of 100% in year one may apply to energy-efficient equipment.
• If used for both business and personal purposes, claim only the business proportion.
• Peripherals (monitors, keyboards, printers) follow the same rules.
• Software purchases and subscriptions are deductible as revenue expenses.

Limits

Standard rate: 12.5% per year over 8 years. ACA: 100% in year one for qualifying energy-efficient equipment.

Worked Example

Ciarán buys a €1,400 laptop used 75% for business. He claims capital allowances on €1,400 × 75% = €1,050, deducting €131.25 per year over 8 years.

Record Keeping

• Keep purchase invoices for all equipment
• Record the date of purchase for capital allowances tracking
• Document business-use percentage for dual-use items
• Maintain a fixed asset register if you have multiple items

Frequently Asked Questions

Why can't I deduct the full laptop cost in year one?

Ireland uses 12.5% straight-line capital allowances over 8 years for most equipment. This spreads the tax benefit over the asset's useful life.

Can I claim a tablet or iPad the same way?

Yes. Tablets and iPads are treated the same as laptops — capital allowances at 12.5%/year, apportioned for business use.

What about cloud computing costs instead of hardware?

Cloud services (AWS, Azure, Google Cloud) are revenue expenses, fully deductible in the year incurred.

What happens if I sell or trade in a laptop I previously claimed allowances on?

If you sell or dispose of an asset, a balancing allowance or balancing charge arises. If the sale proceeds exceed the tax written-down value, a balancing charge (additional taxable income) applies. If proceeds are less, a balancing allowance (further deduction) applies. Report this on your Form 11 in the year of disposal.