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.
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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. Revenue's guidance says a phone that the employer owns and provides for business is not a benefit in kind where private use is minimal and ownership does not transfer to the employee. Under the small benefit exemption from 1 January 2025, up to five non-cash benefits a year are tax-free if their combined value does not exceed €1,500.
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%)
- Phone accessories and a case bought for the business phone
When you cannot claim
- Second mobile phone for personal use
- Family member's phone on the business account
- Premium-rate calls without business reason
- Cash allowances paid to staff with no link to actual business use, which are taxable pay
Good to know
Pro tip: Put the phone on a business contract in the company name. Private use is then treated as incidental, which Revenue accepts where the cost of private calls is no more than 5 per cent of the total call cost.
Important: Where the employee owns the phone, the employer may reimburse the business share tax-free based on a reasonable estimate of business use, but the employee should keep evidence such as an itemised bill. If ownership of a phone passes to the employee, Revenue values the benefit at the higher of the employer's cost or the market value.
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