Office Supplies & Stationery — Ireland Tax Rules

Claim the cost of stationery, postage, and consumable office supplies for your business.

Claimable: Fully claimable · Tax authority: Revenue

Revenue Rules

• Stationery, paper, pens, and office consumables are fully deductible.
• Postage, courier costs, and packaging materials are claimable.
• Printer ink, toner, and printing costs are deductible.
• Office furniture is claimable via capital allowances (12.5% per year over 8 years).
• If supplies have personal use, claim only the business proportion.

Limits

No cap on office supplies. Furniture follows capital allowances rules.

Worked Example

Eimear buys €200 of stationery, €100 of printer supplies, and €150 of postage over the year. All used for business. She claims the full €450.

Record Keeping

• Keep receipts for all purchases
• Separate business supplies from personal purchases
• Record postage costs with business purpose noted
• For furniture, maintain a capital allowances schedule

Frequently Asked Questions

Can I claim a desk and chair for my home office?

Yes. Office furniture is claimable via capital allowances at 12.5% per year over 8 years.

Are printer consumables deductible?

Yes, fully deductible if used for business printing.

Can I claim packaging materials for shipping products?

Yes. Packaging, shipping, and courier costs are fully deductible as business expenses.

Can I claim a shared printer used for both business and personal printing?

Yes, but only the business proportion. If approximately 70% of your printing is business-related, claim 70% of printer ink, toner, and paper costs. Keep a brief note of how you estimated the proportion. For the printer itself, use the same business percentage when calculating your annual capital allowances.