Yes: Fully Claimable
Can I Claim Mobile Phone as a Business Expense in Ireland?
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.
Typical claim: €600–€1,200/year per phone
Finn does your books in Ireland
AccountsOS runs full accounting for Ireland businesses, tax, expenses and deadlines, in plain English. Ask Finn about yours, no signup needed.
What Revenue (Revenue Commissioners) says
Revenue allows one mobile phone per employee as a tax-free benefit-in-kind, provided the phone is provided primarily for business use. Personal phones used for business should be apportioned by business use percentage.
When you can claim
- Single business mobile per employee (tax-free BIK)
- Apportioned cost of a personal phone (e.g. 70% business)
- Business call charges where itemised
- Phone hardware over €1,000 — capital allowance (12.5%)
When you cannot claim
- Second mobile phone for personal use
- Family member's phone on the business account
- Premium-rate calls without business reason
Related expenses
Stop guessing what you can claim in Ireland
AccountsOS automatically categorises expenses with Revenue (Revenue Commissioners)-aware rules and tells you exactly what is claimable.
Try Free