Mobile Phone Costs — Ireland Tax Rules

Claim the business-use proportion of your mobile phone bill and handset cost.

Claimable: Partially claimable · Tax authority: Revenue

Revenue Rules

• Claim the business-use proportion of your monthly phone bill.
• If you have a dedicated business phone, claim 100% of all costs.
• For dual-use phones, estimate the proportion of business calls, texts, and data.
• The handset cost can also be apportioned by business-use percentage.
• Revenue expects a reasonable and consistent basis for apportionment.

Limits

No fixed cap — claim must be based on genuine business-use proportion.

Worked Example

Aoife uses her phone 65% for business. Her annual bill is €720. She claims €720 × 65% = €468.

Record Keeping

• Keep phone bills for the full year
• Document your business-use percentage estimate
• Keep handset purchase receipts
• Consider a call log review to support your estimate

Frequently Asked Questions

Can I claim a phone bought through my business?

If purchased wholly for business, claim in full. If dual-use, claim the business proportion of the cost.

Are business apps on my phone deductible?

Yes. Software and app subscriptions used for business purposes are deductible. Apportion if mixed use.

What percentage is reasonable for phone business use?

Revenue doesn't specify. Be honest — 50–80% is typical for sole traders who use their phone extensively for work.

Can I claim a second SIM card or second phone for business?

Yes. If you use a second SIM or a dedicated second phone exclusively for business, the full cost of that line and any associated handset is deductible as a 100% business expense. Keep the contract or PAYG receipts.