Fisher Tax Credit
A €1,270 tax credit for the year if you actively fish at sea for at least 80 days, whether you are employed on a boat or self-employed.
Last checked July 2026
What it is
A tax credit of €1,270 a year for a fisher, employed or self-employed, who spends at least 80 days at sea in the tax year on an EU or UK registered fishing vessel. Claimed through Revenue myAccount.
Who can get it
- You are a fisher, employed or self-employed, and tax resident in Ireland
- You spend at least 80 days at sea actively fishing in the year (a day counts as at least 8 hours at sea within any 24 hours)
- The boat is licensed by an EU member state and on the EU fishing fleet register, or on the equivalent UK register
- You cannot claim the Fisher Tax Credit and the Seafarers' Allowance in the same year, so you take whichever is worth more to you.
- It is €1,270 off your tax bill, not a cash payment, so you need to have paid enough tax in the year for it to come back.
- PAYE fishers claim through Revenue myAccount; self-assessed fishers claim it on the Form 11 through ROS.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 25 July 2026. Always confirm the details on the official page before applying.
Questions people ask
How many days at sea do I need for the Fisher Tax Credit?
At least 80 days actively fishing at sea in the tax year. A day counts as a minimum of 8 hours at sea within a 24-hour period.
Is the Fisher Tax Credit only for self-employed fishers?
No. Both employed and self-employed fishers can claim it, as long as they meet the 80-day and vessel conditions and are tax resident in Ireland.
Can I claim the Fisher Tax Credit and the Seafarers' Allowance together?
No. You cannot claim both in the same year. You choose the one that gives you the bigger benefit.
How do I claim the Fisher Tax Credit?
PAYE workers claim through Revenue myAccount, usually with a refund within about five working days where one is due. Self-assessed fishers claim it on their Form 11 through ROS.
Related guides
- Sea-going Naval Personnel Tax Credit
- Seafarers' Allowance
- Small Benefit Exemption
- Remote Working (e-Working) Relief
- Foreign Earnings Deduction
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