Your costs
Rent Tax Credit
Renting privately? You could get up to €1,000 a year back (€2,000 for a jointly assessed couple) for 2024 to 2026, with smaller amounts for 2022 and 2023.
2022 refunds close on 31 December 2026
Who it's for
- Private renters, including people renting a room or living in digs
- People renting a second place near work or college
- Parents paying rent for a son or daughter at college
- Couples who rent together and are jointly assessed
What you can claim
20% of the rent you paid, up to the yearly maximum below. The maximum is the same however many properties you pay rent for, and the credit cannot be more than the income tax you paid that year. It gives no relief against USC or PRSI.
Rent means payment for the property only. Leave out bills, meals, board and laundry.
Revenue's own example: a single person paying €18,000 in rent in 2025. 20% of that is €3,600, so the credit is capped at the 2025 maximum of €1,000.
Good to know
- You cannot claim if you get HAP, Rent Supplement or RAS (even if you pay a top-up), or if your landlord is an Approved Housing Body.
- Where a tenancy must be registered with the RTB (Residential Tenancies Board), including student accommodation, it has to actually be registered.
- For a student child: the course must be approved, the child must have been under 23 at the start of the tax year they first began it, and neither of you can be related to the landlord. Digs and rent-a-room arrangements count.
- For 2026 you can claim during the year in myAccount, or on your 2026 return from January 2027.
| Tax year | Single person | Jointly assessed couple |
|---|---|---|
| 2022 | 500 | 1,000 |
| 2023 | 500 | 1,000 |
| 2024 | 1,000 | 2,000 |
| 2025 | 1,000 | 2,000 |
| 2026 | 1,000 | 2,000 |
| 2027Announced | 1,150 | 2,300 |
What we'll need from you
6 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Your landlord's name and address
- 02The rental address and the dates you lived there
- 03Rent paid each year, not counting bills or meals
- 04The RTB registration number, if the tenancy should be registered
- 05Your lease, rent receipts or bank statements
- 06For a student: the college, the course and your child's date of birth
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
I pay rent for my son at college. Can I claim?
Often, yes. The course needs to be approved, he must have been under 23 at the start of the tax year he first started it, and neither of you can be related to the landlord. Digs count too.
My landlord is not registered with the RTB. Can I still claim?
You can make the claim, but where registration is required, Revenue can later withdraw the credit if the tenancy is not registered. We will talk you through your options.
Three of us share the rent. How does that work?
Each person claims on the rent they personally paid, up to their own yearly maximum.
Start your claim
Tell us a little about you and we'll start with your Rent Tax Credit claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: Rent Tax Credit overview
- Revenue: Rent Tax Credit qualifying conditions
- Revenue: Rent Tax Credit, property used by your child
- Revenue: Rent Tax Credit, how much can you claim
- Revenue: Rent Tax Credit, how to claim
- Citizens Information: Budget 2027
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.