Rent Tax Credit
A tax credit of 20% of the rent you pay, up to €1,000 a year or €2,000 for a jointly assessed couple, for the 2024 to 2026 tax years. Budget 2027 announced €1,150 or €2,300 for a couple for 2027 and 2028.
Last checked October 2026
What it is
A tax credit worth 20% of your rent, up to €1,000 a year, or €2,000 for a jointly assessed couple, for the 2024 to 2026 tax years. Budget 2027 announced €1,150 (€2,300 for a couple) for 2027 and 2028. It also runs back to 2022. For 2022 and 2023 it is the lower rate of €500 (€1,000 jointly) and those years are still claimable. The 2022 claim closes on 31 December 2026 under the four year rule, so that one is real money with a deadline on it. For renting your home, a place for work or an approved course, or a child's digs. One thing rules you out completely. You cannot claim it if you are a supported tenant, meaning you get the Housing Assistance Payment, Rent Supplement or the Rental Accommodation Scheme. Paying a top-up on top of that support does not change it. You also cannot claim it if your landlord is a housing association or approved housing body. Budget 2027 announced an increase to €1,150 for a single claimant and €2,300 for a jointly assessed couple for the 2027 and 2028 tax years.
Who can get it
- You pay rent for your home, for a second home you use for work or an approved course or for a child's home while they attend an approved course.
- You have an Income Tax liability to offset against the credit. It does not reduce USC or PRSI.
- The rent is paid under a tenancy your landlord agreed to. If the tenancy has to be registered with the RTB the landlord must have registered it. Rent-a-room and digs arrangements are exempt from registration.
- You are not a supported tenant and your landlord is not a housing association or approved housing body.
- Getting the Housing Assistance Payment, Rent Supplement or the Rental Accommodation Scheme rules you out, even if you pay a top-up on top of it. SUSI grants do not count as housing support for this purpose.
- The credit cannot be worth more than the Income Tax you pay for the year. If the credit is bigger than your liability, you get a credit equal to the liability.
- Only the rent counts. A deposit, a contribution to repairs and charges for board, laundry or other services do not. In digs where meals are included you split the payment between the room and the food.
- A landlord who is your parent or child rules out a claim for your own home. For other relatives it works only if the tenancy is one that has to be registered with the RTB and the landlord has registered it. If you are claiming for a child's rented home, Revenue says you cannot claim if you or your child are related to the landlord in any way, for example as a parent, grandparent, brother, sister, aunt or uncle.
- Past years can still be claimed, with a deadline. For 2022 and 2023 the credit is lower, at €500 or €1,000 for a jointly assessed couple. The four year rule means 2022 claims must be made by 31 December 2026.
How to claim
Sign in to myAccount if you are a PAYE taxpayer or to ROS if you are self-assessed. For 2022 to 2025, complete the Income Tax Return for that year and open the Rent Tax Credit section. For 2026, PAYE taxpayers can add the credit in year under Manage your tax for the current year. Have the RTB number for your tenancy to hand where one applies and keep your rent records.
Go to the official page →Checked against the official source on 7 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How much is the Rent Tax Credit worth?
Tax relief is given at 20% of the rent you pay. For 2024 to 2026 the most you can claim is €1,000 or €2,000 for a jointly assessed couple. Budget 2027 announced €1,150 or €2,300 for a couple for 2027 and 2028. For 2022 and 2023 it is €500 or €1,000 for a couple.
Can I claim for rent I pay for my child at college?
You may qualify. The child must attend an approved course and the rented place must be their principal home during term time. They must have been under 23 at the start of the tax year in which they first began an approved course. Digs and rent-a-room arrangements can qualify. Whatever the type of tenancy, you cannot claim if you or your child are related to the landlord in any way.
Can I claim if I get HAP?
No. You cannot claim the Rent Tax Credit if you get the Housing Assistance Payment, Rent Supplement or the Rental Accommodation Scheme, even if you pay a top-up on top of that support.
How do I claim and can I still claim earlier years?
PAYE taxpayers claim through myAccount and self-assessed taxpayers through ROS. For 2022 to 2025 you complete the Income Tax Return for that year. If you claimed 2024 at the old lower amount, you can amend your 2024 claim to get the increase. For 2026 you can add the credit in year through myAccount if you have PAYE income. Claims for 2022 must be made by 31 December 2026.
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