By Richie Lennon
For 2024 to 2028, Ireland’s Rent Tax Credit is worth up to €1,000 a year for an individual or €2,000 for a jointly assessed married couple or civil partners. It reduces Income Tax, subject to qualifying rent and the tax you owe. PAYE taxpayers claim through myAccount; self-assessed taxpayers claim through their Income Tax Return in ROS. The lower 2022 and 2023 limits still apply to those years.
The credit is not an automatic payment to everyone who rents. Check the tenancy, the rent that qualifies and the tax year before entering the claim.
How much is the Rent Tax Credit?
The applicable limit depends on the year:
| Tax year | Individual maximum | Jointly assessed couple maximum |
|---|---|---|
| 2022 and 2023 | €500 | €1,000 |
| 2024 to 2028 | €1,000 | €2,000 |
Relief is calculated at 20% of qualifying rent, subject to those limits and your available Income Tax liability. It does not reduce USC or PRSI. The annual limit does not multiply because you rent more than one property.
For example, assume an individual pays €4,000 of qualifying rent in 2026 and has enough Income Tax liability. The credit is €800. If qualifying rent is €6,000, 20% would be €1,200, but the credit is capped at €1,000. These are illustrations, not claims for particular taxpayers.
If your available Income Tax liability is only €300, the credit cannot produce an extra €700 payment simply because the annual limit is €1,000. See Revenue’s calculation guidance.
Which rent can qualify?
The credit can cover qualifying rent for your main home, a second property needed for work or an approved course, or accommodation for a child attending an approved course. The residential property must be in Ireland.
Separate conditions apply to each category. Payments must be due and paid in the relevant tax year under a tenancy agreed with the landlord.
Only the qualifying accommodation element counts. A security deposit, utilities, food, laundry, repairs or other services do not become qualifying rent because they appear in the same payment. Where accommodation and board are bundled, identify the rent element.
Check Revenue’s qualifying conditions before assuming the entire amount paid qualifies.
Does the tenancy have to be registered with the RTB?
Where Residential Tenancies Board registration is required, the tenancy must meet that requirement. Some arrangements, including qualifying rent-a-room or digs arrangements, do not require RTB registration and can still qualify.
Take reasonable steps to obtain the RTB number where applicable. Revenue says being unable to provide the number at the initial claim does not, by itself, prevent the claim. It may request it later, and the credit can be withdrawn if the required information cannot then be supplied.
That is different from saying an unregistered tenancy automatically qualifies. The registration requirement and the evidence you have at the time are separate questions.
Relationships and housing supports can exclude a claim
You cannot claim the credit as a supported tenant receiving HAP, Rent Supplement or RAS, including where you make a top-up payment. An approved housing body or housing association as landlord also excludes the credit.
For your own main home, renting from your parent or child does not qualify. Other family relationships have specific rules, including RTB registration conditions. Rent-a-room or digs arrangements do not qualify where tenant and landlord are related.
The rules are stricter when a parent pays for a child’s course accommodation: the landlord must not be related to the parent or child in any way. Check the relevant category rather than applying one family rule to every tenancy.
Revenue’s main-home conditions explain that distinction.
Can parents claim for student accommodation?
A parent paying rent for a child attending an approved course may qualify. The accommodation must be the child’s main residence during term time, and the child must have been under 23 at the start of the tax year in which they first began the approved course.
Returning to the family home at weekends does not automatically prevent a claim. Qualifying digs or rent-a-room arrangements can be included, but the conditions about the course, property, landlord relationship and payment still apply.
Do not assume every university-age child, every course or every payment qualifies. Check Revenue’s child-accommodation conditions.
How to claim through myAccount
For a completed year, sign into myAccount and use PAYE Services to review the previous four years. Select the relevant year, request the Statement of Liability and complete the Income Tax Return. Find Rent Tax Credit under the “You and your family” section of Tax Credits and Reliefs, enter the requested details and submit the return.
For rent paid during 2026, PAYE taxpayers can claim in-year through “Manage your tax for the current year”, then “Add new credits” and the Rent Tax Credit option. Alternatively, claim on the 2026 return in 2027.
Use Revenue’s current claim instructions if screen labels change. Access myAccount through Revenue rather than a link in an unsolicited message.
How self-assessed taxpayers claim
Claim through the Rent Tax Credit section of the relevant Form 11 in ROS. Select the actual tax year of the rent payment; the current maximum does not replace the historic limit for an earlier year.
Self-assessed taxpayers who also have PAYE income can have an in-year claim option through myAccount in ROS. The annual return still needs the correct information.
A four-year refund limit applies. In 2026, a claim for 2022 needs attention before that year’s refund window closes on 31 December 2026. Do not leave an old claim until the next annual review.
Keep the information behind the claim
Have the property address, tenancy dates, landlord or agent details, qualifying rent paid and RTB number where applicable. Keep the agreement, payment evidence and any breakdown separating rent from services.
This is a personal tax credit, not a business rent deduction. For a separate work-expense question, see our employee expenses guide. Around Finance’s tax accountant service is relevant where a business owner needs broader agreed tax work; an individual rent-credit claim does not require an ongoing business finance service.
FAQs
Is the Rent Tax Credit €500 or €1,000?
For an individual, the maximum is €500 for 2022 and 2023, and €1,000 for 2024 to 2028. Jointly assessed couples have double those annual limits. The amount actually usable depends on qualifying rent and Income Tax liability.
Can I claim the Rent Tax Credit for 2026 now?
PAYE taxpayers can claim in-year through myAccount for qualifying rent paid in 2026. You can also claim through the 2026 Income Tax Return in 2027. Self-assessed taxpayers use the appropriate ROS route.
Can I claim if my landlord has not given me an RTB number?
Take reasonable steps to obtain it where registration is required. Revenue allows an initial claim without the number in some circumstances but may request it later. That does not remove the requirement for an applicable tenancy to be registered.
Can I claim while receiving HAP?
No. Revenue excludes supported tenants receiving HAP, Rent Supplement or RAS, including a tenant making top-up payments above the support.
Can I claim for my child’s rent at college?
Possibly, if the approved-course, age, property, payment and unrelated-landlord conditions are met. The child must have been under 23 at the start of the year in which they first began the approved course. Qualifying digs can be included.
Will Revenue pay the full credit if I owe no Income Tax?
No. The credit reduces Income Tax liability and cannot be fully used if that liability is too small. It does not reduce USC or PRSI and is not an automatic grant to every renter.
