Can I claim my home broadband bill as a business expense when working from home in Ireland?

Yes — but only the business-use proportion. Because your home broadband is used for both personal and business purposes, Revenue requires you to claim only the percentage attributable to business use. Estimate what proportion of your total broadband usage is for work. If you and your family use it for personal activities (streaming, social media, gaming) as well, a fair business split might be 30–50%, depending on your working hours. If you have a dedicated business broadband line used exclusively for work, you can claim 100% of that cost. In practice, many self-employed people in Ireland estimate 40–50% of their broadband bill as a business expense, applied on a monthly basis. The key is that the estimate is honest and defensible if Revenue asks. Keep your monthly invoices and a note of how you calculated the apportionment.

  • Only the business-use proportion is deductible — not the full bill
  • Estimate honestly: if family uses broadband too, only claim your business portion
  • Dedicated business broadband (exclusive use): claim 100%
  • 40–50% is a common and often accepted estimate for work-from-home sole traders
  • Keep invoices and document your split calculation

Related Questions

  • What is the home office relief for self-employed in Ireland and how do I claim it?
  • Can I claim my mobile phone as a business expense in Ireland?
  • Can I claim my coworking space membership as a business expense in Ireland?