Dependent Relative Tax Credit
€305 a year for 2026. It was also €305 for 2025 and €245 for each of 2022 to 2024. If more than one person maintains the relative, it is divided in proportion to what each of you spends.
Last checked November 2026
What it is
A €305 yearly tax credit if you maintain, at your own expense, a relative who cannot look after themselves because of old age or infirmity, or a widowed parent. It can be a mother, father, aunt or other relative of yours or of your spouse or civil partner, where you pay their everyday bills and living costs. The relative's income must be €18,548 or less for 2026. The credit is shared if more than one person maintains them.
Who can get it
- You maintain the relative at your own expense, which means meeting the costs of their everyday living. Looking after someone without paying their costs does not qualify
- They are your relative, or your spouse's or civil partner's, and old age or infirmity leaves them unable to maintain themselves
- Or they are your, or your spouse's or civil partner's, widowed mother or father, or a parent who is a surviving civil partner. They do not have to be incapacitated
- Their income is €18,548 or less for 2026 (€18,028 for 2025). All of it counts, including social welfare payments, pensions and deposit interest
- The relative does not have to live with you or even live in Ireland. A relative abroad needs the same proof as anyone else, including that you help with their everyday living costs or with hiring a carer.
- If you claim for an incapacitated relative, you must be able to prove that you maintain them and that old age or infirmity stops them maintaining themselves.
- Your own child generally does not count. The exception is a child who lives with you in Ireland, whose services you depend on because of your own old age or infirmity and whose income is within the limit. That claim uses form DR2.
- You cannot claim this credit for someone you employ as your carer.
- You may also be able to claim Health Expenses Relief for your relative's health care and Medical Insurance Relief on premiums you pay for them, plus Mortgage Interest Relief if you pay mortgage interest to provide their main home.
How to apply
Claim in Revenue's myAccount. For this year, go to PAYE Services, choose 'Manage your tax for the current year', then 'Claim tax credits', and select Dependent Relative Tax Credit under 'You and your family'. For earlier years, choose 'Review your tax for the previous 4 years', request a Statement of Liability, then complete an Income Tax Return and select the credit under 'You and your family'. If you cannot use myAccount, you can claim on Form DR1.
Go to the official page →Checked against the official source on 2 November 2026. Always confirm the details on the official page before applying.
Questions people ask
Does my mam or dad have to live with me?
No. Revenue's manual gives the example of a daughter maintaining her widowed mother who lives next door, and the relative does not have to live in Ireland. They must still meet the other conditions, including the income limit.
Does a widowed parent have to be unwell?
No. A widowed mother or father qualifies whether they are incapacitated or not, as long as you maintain them at your own expense and their income is within the limit. Any other relative must be incapacitated by old age or infirmity.
What if I care for my parent but do not pay their costs?
This credit is about money, so it would not qualify. You must financially maintain the relative by meeting their everyday living costs. Other supports for carers may fit, such as Carer's Allowance.
What if my brother or sister also helps?
The credit is divided between you in proportion to what each of you spends on maintaining your parent.
Related guides
- Carer's Allowance
- Carer's Support Grant
- Increase for a Qualified Adult
- Domiciliary Care Allowance
- Carer's Benefit
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