Sea-going Naval Personnel Tax Credit
A €1,500 tax credit for the year if you are a permanent member of the Irish Naval Service and spend at least 80 days at sea on a naval vessel.
Last checked July 2026
What it is
A tax credit of €1,500 a year for permanent members of the Irish Naval Service who spend at least 80 days at sea on a naval vessel in the tax year. It runs for the years 2021 to 2029.
Who can get it
- You are a permanent member of the Irish Naval Service
- You spend at least 80 days at sea on a naval vessel during the year
- You are claiming for a year in the 2021 to 2029 window that the credit covers
- The credit was €1,270 for 2020 and has been €1,500 for each year from 2021 to 2029.
- You cannot claim it in the same year as the Seafarers' Allowance or the Fisher Tax Credit.
- It is a credit off your tax, not a payment, and you claim it through Revenue myAccount.
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 much is the Sea-going Naval Personnel Tax Credit?
€1,500 a year for each year from 2021 to 2029. It was €1,270 for the 2020 year.
Who can claim it?
Permanent members of the Irish Naval Service who spend at least 80 days at sea on a naval vessel in the year.
Can I claim it with the Seafarers' Allowance?
No. You cannot claim this credit in the same year as the Seafarers' Allowance or the Fisher Tax Credit.
How do I claim it?
Through Revenue myAccount, alongside your other tax credits. Most online claims are processed quickly where a refund is due.
Related guides
- Fisher Tax Credit
- Seafarers' Allowance
- Small Benefit Exemption
- Remote Working (e-Working) Relief
- Foreign Earnings Deduction
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