Can I claim software subscriptions as a business expense in Ireland?

Yes — software subscriptions used for your business are fully deductible as revenue expenses in Ireland. Revenue treats ongoing SaaS (Software as a Service) subscriptions as trading costs, not capital expenditure. This includes: accounting software (Xero, QuickBooks, FreeAgent), design tools (Adobe Creative Cloud), productivity suites (Microsoft 365, Google Workspace), project management tools, cloud storage, and any other software used wholly for business. If you use software for both business and personal purposes (e.g. Microsoft 365 on a shared home computer), claim only the business-use proportion. One-off perpetual software licences (not subscriptions) may be treated as capital expenditure and claimed via the 12.5%/year capital allowance instead. Claim ongoing subscriptions under 'Software and subscriptions' or 'Other expenses' on Form 11.

  • Monthly/annual SaaS subscriptions: fully deductible revenue expenses
  • Covers: accounting, design, productivity, cloud storage, communication tools
  • Mixed personal/business use: claim only the business-use proportion
  • One-off perpetual licences: capital allowances at 12.5%/year instead
  • Claim under 'Software' or 'Other allowable expenses' on Form 11

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