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Flat rate expenses calculator

Find the yearly allowance Revenue sets for your job and see how much tax it gives back, for this year and the four years before.

195 jobs on Revenue's list

Your rate of income tax
Tax status
Tax back for 2026 
Each year you can still claim
YearAllowanceTax back

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or a qualified tax adviser before making a decision. Terms of use.

Illustration for the flat rate expenses calculator

Worked example

A teacher earning €45,000 in 2026. The flat rate expense for teachers is €518. A single person on €45,000 pays 40% on income above €44,000, so the whole allowance comes out of income taxed at 40%: €518 × 40% = €207.20 a year. Claimed for all five years open to a claim, that is €1,036.00.

How flat rate expenses are calculated

The allowance for your job is deducted from your taxable income. You save tax at your highest rate: 40% on the part of the allowance that matches income above your standard rate band, 20% on the rest. You can't get back more income tax than you paid, and USC and PRSI are not affected.

"Work it out" uses your pay this year to find your rate. For earlier years it uses 2026 bands and credits as an estimate, so if your pay was lower then, pick your rate instead.

Flat rate expenses for common jobs

OccupationA year
Nurses: where obliged to supply and launder their own uniforms€733
Nurses: where uniforms are supplied and laundered by hospital€258
Nursing Assistants (including attendants, orderlies and nurses' aides): where obliged to supply and launder their own uniforms€526
Teachers: Other teachers€518
Teachers: School principals€608
Teachers: Part-time (not on full hours)€279
Shop Assistants (including supermarket staff, general shop workers, drapery and footwear assistants)€121
Carpentry and joinery trades: Cabinet makers, Carpenters, Joiners€220
Building Industry: Electrician€153
Plumbing trades: Plumber (non-welder)€177
Building Industry: General operatives (labourers etc. incl. Public Sector)€97
Hotel industry: Chef€97
Hotel industry: Waiter€80
Bar trade Employees€93
Firefighters: Full-time€272
Doctors (hospital, including consultants)€695
Physiotherapists: where obliged to supply and launder their own uniforms and pay the annual statutory registration fee to CORU€410
Home Helps (Employed directly or indirectly by Health Boards)€256

The full list has 195 entries, including health professionals, building trades, hotel staff, journalists, engineers and seafarers. Search for yours above.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

What are flat rate expenses?
A flat rate expense is a fixed yearly amount Revenue has agreed for an occupation, to cover costs such as uniforms, tools and professional registration fees that the job requires and the employer does not pay for. Everyone in that occupation can claim the agreed amount without keeping receipts.
How much tax will I get back?
The allowance is deducted from your income, so you get back your highest rate of tax on it. A teacher's €518 allowance is worth €103.60 at 20% or €207.20 at 40% a year. A nurse who buys and launders their own uniform gets €733, worth up to €293.20.
How far back can I claim flat rate expenses?
Four years, plus the current year. In 2026 you can claim for 2022, 2023, 2024 and 2025 through "Review your tax for the previous 4 years" in myAccount, and for 2026 through "Manage your tax".
Do I need to claim every year?
Yes. Revenue says a claim is needed for each tax year. When you claim during the year, the allowance is added to your tax credit certificate and you get the benefit through your pay.
What if my employer supplies or washes my uniform?
Many occupations have several amounts depending on whether you buy your own uniform, launder it, or both. Pick the line that matches what you pay for. If your employer pays for everything, the lowest amount, or none, applies.
My job is not on the list. Can I still claim?
You can claim the actual cost of expenses that are wholly, exclusively and necessarily incurred in doing your job, with receipts. The test is strict: trade union fees and ordinary clothing do not qualify.
Are flat rate expenses being abolished?
Revenue reviewed the scheme in 2018 and 2019 and proposed cuts, but these were put off and have not been brought in. Budget 2027 announced no change. The amounts here are from Revenue's list for 2026.

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