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
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
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