What can Ireland businesses claim as expenses?

No — entertainment of clients (meals, drinks, hospitality) is specifically disallowed for Irish Corporation Tax under Section 840 TCA 1997, even if business is discussed.

Yes — Irish Ltd company directors can claim a reasonable proportion of home utilities (light, heat, broadband) where they work from home, plus Revenue's e-Working allowance of €3.20 per day for employees.

Yes — Irish employers can pay employees Civil Service mileage rates tax-free for business journeys. Sole traders and companies can also claim actual motor running costs apportioned for business use.

Yes — a mobile phone provided to a director or employee for business use is allowable, with a single phone per employee being a tax-free benefit. Personal phones used for business need apportionment.

Yes — employer pension contributions to a Revenue-approved scheme are fully deductible against Corporation Tax in the year paid, subject to the Standard Fund Threshold (€2 million lifetime cap) and salary anti-avoidance rules.

Yes — fees paid to accountants, solicitors, tax advisors and other professionals for the trade are deductible against Corporation Tax. Capital legal fees (e.g. share issue) are not deductible.

Yes — software-as-a-service subscriptions used in the business (accounting software, design tools, CRM, hosting) are fully deductible against Corporation Tax.

Yes — Civil Service subsistence rates can be paid tax-free to employees on business travel. Otherwise, claim actual receipted costs for meals and accommodation while away from the normal workplace.

Yes — training costs that maintain or update skills used in the existing trade are deductible. Training that creates a new trade or qualifies you for a new profession is capital and not allowable.

Partially — Irish sole traders working from home can claim a reasonable proportion of household running costs (light, heat, broadband, mortgage interest, insurance) based on the area used and time spent on business.