Can I claim my laptop as a business expense in Ireland?

Yes — you can claim your laptop as a business expense via capital allowances. In Ireland, capital allowances are calculated at 12.5% per year over 8 years (straight-line), not as a one-off deduction as in the UK. If the laptop is used exclusively for business, claim 12.5% of the cost each year for 8 years. If it's also used for personal purposes, claim only the business-use proportion of 12.5% each year. Example: €1,200 laptop, 80% business use → €1,200 × 80% × 12.5% = €120/year for 8 years. Under simplified income tax rules for small businesses in Ireland, annual capital expenditure on equipment under certain thresholds may be fully expensed in the year of purchase — check with your accountant. Keep the purchase invoice and record the asset in your accounts.

• Capital allowances at 12.5% per year over 8 years (standard Irish rate)
• 100% claimable each year if exclusively for business; otherwise claim the business-use %
• Example: €1,200 laptop, 80% business → €120/year deduction for 8 years
• Small business simplified rules may allow full expensing in year 1 — check eligibility
• Keep the purchase invoice and maintain an asset register