What is the Rent Tax Credit?
The Rent Tax Credit reduces the Income Tax of people who pay rent for qualifying accommodation in Ireland. It is worth 20% of the qualifying rent you paid in the year, up to a yearly maximum.
It reduces Income Tax only. It does not reduce USC or PRSI, and it cannot be more than the Income Tax you have left to pay after your other tax credits.
How much can I claim?
For 2024, 2025 and 2026 the maximum is €1,000 per person, or €2,000 for a jointly assessed couple. For 2022 and 2023 the maximum was €500 per person, or €1,000 for a jointly assessed couple.
Your credit is the lower of 20% of the qualifying rent you paid and the maximum for that year.
Worked example
Suppose you paid €9,600 in qualifying rent in 2025. 20% of that is €1,920, so your credit is capped at the €1,000 maximum. If you had only €600 of Income Tax left after your personal and employee tax credits, the usable credit would be €600. Unused credit is not paid out as cash.
Who can claim?
You may qualify if you pay rent for your main home, or for a place you rent so you can work or study, under a tenancy that meets Revenue’s conditions. That includes registration with the Residential Tenancies Board where it applies. Parents who pay rent for a child’s accommodation while the child attends an approved course can also qualify.
Some arrangements are excluded. Check Revenue’s conditions for your tenancy, and for your relationship with the landlord, before you claim.
What records should I keep?
Keep your tenancy agreement, the property address and landlord details, the RTB registration number where applicable, and proof of the rent you paid, such as bank statements. Revenue can ask for evidence after you claim.
How do I claim?
PAYE workers can claim in Revenue’s myAccount. Use Manage your tax for the current year, or Review your tax for a previous year. If you file a Form 11 through ROS, claim the credit on your return.
Common mistakes to avoid
Claiming a credit that is already on your Revenue record for the same year, expecting a refund larger than the Income Tax you paid, and forgetting earlier years. You can generally claim for any of the previous four tax years.