Irish Rent Tax Credit 2026: How to Claim €1,000
What the credit is worth
The rent tax credit is €1,000 per qualifying tenant per year. A jointly assessed married couple or civil partners each renting the same property can each claim €1,000, giving a combined saving of €2,000. The credit reduces your income tax bill by exactly €1,000, regardless of whether you pay at the 20% standard rate or the 40% higher rate.
You must pay at least €1,000 in income tax for the year to use the full credit. Most employees earning above roughly €20,000 meet this condition.
Take-home impact at key incomes
| Annual gross | Income tax (before credit) | Credit value | Extra take-home |
|---|---|---|---|
| €35,000 | €3,000 | €1,000 | +€1,000/year |
| €50,000 | €7,200 | €1,000 | +€1,000/year |
| €70,000 | €15,200 | €1,000 | +€1,000/year |
| €100,000 | €27,200 | €1,000 | +€1,000/year |
Because it is a credit rather than a deduction, the value is the same at every income level: €1,000 per person regardless of marginal rate.
Who qualifies
- You rent private residential accommodation that is your principal private residence.
- The tenancy is registered with the Residential Tenancies Board (RTB), or exempt from RTB registration (licences, rent-a-room, student accommodation).
- You are not in receipt of the Housing Assistance Payment, Rent Supplement or another State housing support for the same property.
- The landlord is not your parent or the parent of your spouse or civil partner.
- The credit cannot be claimed for Local Authority or Approved Housing Body tenancies.
How to claim via Revenue myAccount
- Log into Revenue myAccount at myaccount.revenue.ie.
- Select Manage Tax then the relevant tax year (2026 for current year; 2022, 2023, 2024, 2025 for backdated claims).
- Choose Tax Credits and Reliefs then Rent Tax Credit.
- Enter your landlord details (name, PPSN or company registration, rental address) and the annual rent paid.
- Submit. Revenue will apply the credit and any refund will be paid by bank transfer.
Student accommodation and rent-a-room
The credit also applies to students paying for qualifying student accommodation, and to rent-a-room tenants. For rent-a-room tenancies, the tenant (not the landlord using the Rent-a-Room relief) can claim the credit. The same maximum of €1,000 applies.
Backdating to 2022
The rent tax credit was introduced for the 2022 tax year. If you were a qualifying tenant in 2022, 2023, 2024 or 2025 and have not yet claimed, you can still do so via myAccount. The maximum potential backdated value is €4,000 per person (€8,000 for a couple) for tax years 2022 to 2025 combined.
Frequently asked questions
Can I claim the rent tax credit for previous years?
Yes. You can claim rent tax credits going back to the 2022 tax year via Revenue myAccount. Select the relevant year under Manage Tax 2022, 2023, 2024 or 2025 and complete the Rent Tax Credit section. Refunds are issued by bank transfer once the claim is processed.
Can I claim the credit if I rent from a family member?
No. The rent tax credit cannot be claimed if the landlord is a parent of yours or of your spouse or civil partner. Revenue verifies landlord details against the Residential Tenancies Board register and the PPSN data it holds.
Is the rent tax credit available if I am on the Housing Assistance Payment?
No. You cannot claim the rent tax credit if you receive the Housing Assistance Payment (HAP), Rent Supplement or any other State housing support for the same tenancy. You also cannot claim it for Local Authority or Approved Housing Body tenancies.
Source: Revenue.ie Rent Tax Credit guidance 2026; Finance Act 2022 as amended. Last updated 2026-11-04.