1. What is the Rent Tax Credit?
The Rent Tax Credit is a tax relief that was initially introduced for the years 2022 to 2025. But in Budget 2026, it was now extended to 2028. Rent tax credit reduces your income tax liability by up to:
- €1,000 per year for single individuals (2024 & 2025/ 2026 – 2028)
- €2,000 per year for jointly assessed couples (2024 & 2025/ 2026 – 2028)
It is claimed against rent paid on a qualifying private tenancy for your main home, a second home used for work or study, or rent paid for your child’s education accommodation.
2. Who Can Claim It?
You can claim Rent Tax Credit for rent payments you made on:
- Your rented home based in Ireland
- A second home in Ireland that you use to take part in your work or an approved course
- A property that your child uses to take part in an approved course, if they are under 23 at the start of the year in which they begin the course
The tenancy should be registered with the RTB (Residential Tenancies Board), unless it is exempt (i.e. The Rent Tax Credit is available for rent-a-room or digs accommodation if you and the landlord are NOT related).
3. Rent Tax Credit Amounts (2022–2025)
| Tax Year | Single Person Credit | Jointly Assessed Couple Credit |
|---|---|---|
| 2022 | €500 | €1,000 |
| 2023 | €500 | €1,000 |
| 2024 | €1,000 | €2,000 |
| 2025 | €1,000 | €2,000 |
| 2026 | €1,000 | €2,000 |
| 2027 | €1,000 | €2,000 |
| 2028 | €1,000 | €2,000 |
Parents can also claim this credit if they pay rent for their university-age children (€500 per parent for 2022 & 2023, and €1000 per parent for 2024 & 2025).
4. What Credit Can You NOT Claim?
You cannot claim the credit if:
- You receive social housing support (e.g., HAP, RAS, rent supplement)
- You rent from a relative (for yourself or your child)
- Payments for security deposits, repairs, utilities, food, or other services. Only the rent amount can be claimed.
- Your landlord is a housing body or local authority
5. Required Documentation when Applying
To claim the credit, you will need:
- Address of the rented property
- Landlord/letting agent details
- Landlord’s PPS or Tax Reference number
- RTB registration number (unless exempt)
- Dates of tenancy
- Total rent paid
6. How to Apply
1. For PAYE Taxpayers
You can apply online through myAccount.
Once you are logged in, do the follwoing:
- For previous 4 years – Go to PAYE Services > Review your tax for the previous 4 years > Select Year > Request Statement of Liability > Complete Income Tax Return > Select ‘You and your family’ > Add Rent Tax Credit Information.
- For the current year – Go to PAYE Services > Manage your tax for the current year > Add new credits > Under the ‘You and Your family’ section, select Rent Tax Credit.
2. For Self-Assessed Individuals
- Log into ROS (Revenue Online Service)
- Open the ‘My Services’ screen and click on ‘File Return’
- Select ‘Income Tax’ and the year you are applying for
- Locate the Rent Tax Credit section
- Enter the Form 11 details requested
7. Summary Table
| Scenario | Eligible for Credit? | Notes |
| Renting main home | Yes | Must be RTB registered |
| Renting for work | Yes | Must be in Ireland |
| Renting for child’s education | Yes | Child <23, landlord not related |
| Renting from a relative | No | Not allowed |
| Receiving housing assistance | No | HAP, RAS, etc. not eligible |
| Rent-a-room or digs (not with a relative) | Yes | Exempt from RTB requirement |
8. Final Tips
- Jointly assessed couples must each claim their portion
- Keep rent receipts and lease agreements
- Double-check the RTB registration
- Apply before the end of the relevant tax year
SOURCES
- Irish Tax Rebates – Rent Tax Credit
- Citizens Information – Rent Tax Credit
- Refund Your Tax – Rent Tax Credit in Ireland, All You Need to Know
