The Rent Tax Credit is one of the most-claimed reliefs in Ireland. According to Revenue, more than 216,000 people had claimed it on their 2025 returns by early March 2026. It’s also one of the most misunderstood, especially by parents paying rent for a student. Here’s how it works.
How much is it worth?
The credit is 20% of the rent you pay, up to a maximum for each year:
| Tax year | Single person (max) | Jointly assessed couple (max) |
|---|---|---|
| 2022 | €500 | €1,000 |
| 2023 | €500 | €1,000 |
| 2024 | €1,000 | €2,000 |
| 2025 | €1,000 | €2,000 |
| 2026 | €1,000 | €2,000 |
| 2027 | €1,150 (announced, subject to the Finance Bill) | €2,300 (announced) |
Revenue’s own example: a single person who paid €18,000 in rent in 2025 works out 20% as €3,600, but the credit is capped at €1,000.
Two limits to keep in mind. The credit reduces your income tax only, not USC or PRSI. And it can’t be more than the income tax you paid that year.
Who qualifies
You can claim for rent you pay on:
- your main home;
- another property you rent so you can get to work or attend an approved college course; or
- a property your child rents to attend an approved college course.
Rooms in a shared house and "digs" can count. The tenancy must be genuine, with the landlord’s consent. If it’s the kind that must be registered with the Residential Tenancies Board (RTB), including most student accommodation, it needs to be registered (qualifying conditions).
Who doesn’t qualify
- People receiving Housing Assistance Payment (HAP), Rent Supplement or the Rental Accommodation Scheme (RAS), even if you pay a top-up.
- Tenants of Approved Housing Bodies or Housing Associations.
- Anyone renting from a relative.
"Rent" means rent only. If your payment includes bills, meals or laundry, take those out first.
Parents paying a student’s rent
This is where a lot of families miss out. According to Revenue, you can claim if:
- your child is on an approved course (the same list used for tuition fees relief);
- the rented place is their main home during term (coming home at weekends is fine);
- your child was under 23 at the start of the tax year in which they first started the course; and
- neither you nor your child is related to the landlord.
The overall cap still applies: one credit per year, up to €1,000 for a single person or €2,000 for a couple (2024 to 2026), however many properties you pay rent for.
What you’ll need
- Your landlord’s name and address
- The address of the rented property
- How much rent you paid in each year
- The RTB registration number, where there is one
If you can’t get the RTB number you can still claim, but Revenue may ask for it later and can withdraw the credit if the tenancy should have been registered (how to claim). Keep your rent records.
How far back can I go?
Four years. Right now that’s 2022, 2023, 2024 and 2025, but 2022 closes on 31 December 2026. For 2026 you can add the credit in-year in myAccount ("Manage your tax 2026", then "Add new credits") or claim it on your 2026 return from January.
The credit runs to 2028 (Revenue overview), and Budget 2027 announced the increase for 2027 shown above (Citizens Information).
TaxRoots can check every open year for you and claim the credit alongside anything else you’re due.