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 spent at least 80 days at sea on an Irish naval vessel in the previous year.
Last checked October 2026
What it is
A tax credit of €1,500 a year for permanent members of the Irish Naval Service who spent at least 80 days at sea on an Irish naval vessel in the year before the year they are claiming for. It is €1,500 a year for 2021 to 2029 and you get it automatically if you qualify.
Who can get it
- You are a permanent member of the Irish Naval Service
- You spent at least 80 days at sea on an Irish naval vessel in the year before the one you are claiming for
- 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. You get it automatically if you qualify. If it is missing from your Tax Credit Certificate, contact Revenue through MyEnquiries.
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 20 October 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 spent at least 80 days at sea on an Irish naval vessel in the year before the year they are claiming for.
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?
You should get it automatically if you qualify. If it is not on your Tax Credit Certificate, contact Revenue through MyEnquiries.
Related guides
- Fisher Tax Credit
- Seafarers' Allowance
- Flat Rate Expenses
- Small Benefit Exemption
- Remote Working (e-Working) Relief
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