📊 Teacher Flat Rate Expenses 2025
- School Principals: €608/year
- Other Teachers (full-time): €518/year
- Part-time Teachers (full hours): €518/year
- Part-time Teachers (not full hours): €279/year
- Claim period: Current year + 4 years backdated
Teachers in Ireland are entitled to flat rate expenses to cover work-related costs like teaching materials, classroom supplies, and professional development. Yet many teachers never claim this relief—leaving hundreds of euros unclaimed every year.
At MyTaxRebate.ie, we've helped thousands of teachers claim their entitled expenses. If you've never claimed flat rate expenses, you could be owed up to 4 years of backdated refunds.
Teacher? Find out how much you're owed in unclaimed expenses
Start My Free Tax Review →What Are Flat Rate Expenses?
Flat rate expenses are automatic tax deductions that Revenue allows for certain occupations. Instead of keeping receipts for every work-related purchase, you receive a fixed annual deduction based on your profession.
This deduction reduces your taxable income, which means you pay less tax. The amount you save depends on your tax rate—20% or 40%.
Teacher FRE Amounts for 2025
Revenue recognises that teachers incur ongoing expenses for materials, resources, and professional development. Here are the current flat rate expense amounts:
| Teacher Category | Annual FRE |
|---|---|
| School Principals | €608 |
| Other Teachers (full-time) | €518 |
| Part-time (full weekly hours) | €518 |
| Part-time (not full hours) | €279 |
💡 Who Qualifies?
These rates apply to teachers in primary schools, secondary schools, third-level institutions, and special education settings. Both public and private school teachers qualify.
How Much Could You Save?
Your actual tax saving depends on your marginal tax rate. Here's what teachers can save annually:
| Category | FRE | Save @ 20% | Save @ 40% |
|---|---|---|---|
| Principal | €608 | €122/year | €243/year |
| Full-time Teacher | €518 | €104/year | €207/year |
| Part-time (not full) | €279 | €56/year | €112/year |
Backdated Claims: Up to 4 Years
If you've never claimed flat rate expenses, you can backdate your claim for up to 4 years. For a full-time teacher at the 40% rate, that's:
- €207 × 4 years = €828 potential refund
For principals at 40%, the backdated amount is even higher: €973.
What Expenses Does the FRE Cover?
The teacher flat rate expense is designed to cover typical work-related costs including:
- Teaching materials: Classroom supplies, markers, posters, stationery
- Educational resources: Books, worksheets, online resources
- Professional development: CPD courses, workshops, conferences
- Professional memberships: Teaching unions, subject associations
- Equipment maintenance: Basic tools and supplies for practical subjects
The beauty of flat rate expenses is that you don't need to keep receipts—Revenue has pre-approved the annual deduction based on your profession.
Other Reliefs Teachers Can Claim
Beyond flat rate expenses, teachers may be entitled to additional tax reliefs:
Medical Expenses
You can claim 20% tax relief on medical expenses including GP visits, prescriptions, dental work, physiotherapy, and counselling. Teachers often have significant unreimbursed medical costs.
Rent Tax Credit
If you're renting, the Rent Tax Credit is worth up to €1,000 per year for single people (€2,000 for couples). This is separate from flat rate expenses.
Tuition Fees Relief
If you've paid for approved postgraduate courses (like a Masters in Education), you can claim tuition fees tax relief at 20%.
Working From Home Relief
If you do planning, preparation, or correction work from home, you may be entitled to WFH relief covering 30% of electricity, heating, and broadband for those hours.
How to Claim Your Flat Rate Expenses
There are two ways to claim:
Option 1: Through MyTaxRebate.ie (Recommended)
Let our specialists handle everything:
- We review your full tax history for the past 4 years
- We identify all reliefs you're entitled to (not just FRE)
- We submit claims to Revenue on your behalf
- We handle all follow-up until your refund is paid
Option 2: DIY Through Revenue
You can claim through myAccount on Revenue.ie. However, DIY claims often miss other reliefs you're entitled to, meaning you leave money on the table.
Ready to claim your teacher's flat rate expenses?
Start My Free Tax Review →Takes 2 minutes • No obligation • Average refund €1,080
Frequently Asked Questions
Do substitute teachers qualify?
Yes, substitute teachers qualify for flat rate expenses. The amount depends on whether you work full hours or part hours.
What about SNAs (Special Needs Assistants)?
SNAs don't qualify for the teacher flat rate expense specifically, but may qualify for other reliefs. Our specialists can review your situation.
Do I need to provide proof of expenses?
No—that's the advantage of flat rate expenses. Revenue has pre-agreed the amounts for teachers, so no receipts are required.
Can I claim additional expenses on top?
Generally, you cannot claim both flat rate expenses and actual expenses for the same category. However, you can claim other reliefs like medical expenses separately.
Teachers: Claim What You're Owed
Join thousands of teachers who've claimed their flat rate expenses through MyTaxRebate.ie.
Start My Free Tax Review →