Can I claim my coworking space membership as a business expense in Ireland?

Yes — coworking space membership fees are fully deductible as a business expense for self-employed sole traders in Ireland. Revenue (the Irish tax authority) allows deductions for expenses incurred wholly and exclusively for the purposes of the trade. A coworking space clearly satisfies this test — it is entirely a business cost with no personal element. You can claim the full cost of monthly or annual memberships, day passes, hot-desk bookings, and meeting room hire. This is often simpler than claiming home office expenses because there is no need to calculate a business-use proportion. Include the cost on your Form 11 under 'Premises costs' or 'Other expenses'. Keep all invoices and receipts in case Revenue requests evidence.

• Fully deductible — 100% of the cost, no apportionment needed
• Simpler than home office claims — entirely a business cost
• Include under 'Premises' or 'Other allowable expenses' on Form 11
• Covers memberships, day passes, meeting rooms, and directly billed extras
• Retain all invoices as evidence for Revenue