The rent tax credit is worth EUR 1,000 per person (EUR 2,000 for a couple who are jointly assessed) for each year from 2022 to 2028. If you are renting your home in Ireland, you should be claiming this credit.
You can claim the rent tax credit if you pay rent on a property that is your principal private residence, a property used while attending an approved course (e.g. student accommodation), or a property used by your child while they attend an approved course. The landlord must be registered with the RTB.
The credit reduces your tax bill by EUR 1,000 (or EUR 2,000 for a jointly assessed couple). It is a tax credit, not a deduction, so it reduces your tax by the full amount regardless of your tax rate.
Claim through Revenue's myAccount by selecting "Manage Your Tax" and then "Claim Tax Credits". You need your landlord's name, address, and PPS number (or Tax Reference Number), plus the amount of rent paid.
Our Employee Tax Review checks for rent credit, flat rate expenses, remote working, medical expenses, and more. EUR 49.
Get Your Review - EUR 49The rent tax credit is available for the years 2022 through 2028. If you have been renting and did not claim for previous years, you can submit retrospective claims through myAccount. You have 4 years from the end of the tax year to make a claim. That means the 2022 claim must be submitted by 31 December 2026.
For a single person who has been renting since 2022 and has not claimed, that is 5 years of credits: EUR 500 (2022) + EUR 750 (2023) + EUR 1,000 (2024) + EUR 1,000 (2025) + EUR 1,000 (2026) = EUR 4,250 in tax back.
You need your landlord's name, address, and PPS number (or tax reference number if a company), plus the total rent you paid during the year. If your landlord will not provide their PPS number, contact Revenue; they can look it up from their records. Do not let this stop you from claiming.
The credit also covers rent paid for student accommodation while attending an approved course of study. This applies to you as a student, or to rent you pay for your child's student accommodation. The landlord must be registered with the RTB.
Disclaimer: This information reflects the 2026 tax year. Tax rules change annually following the Budget. Check Revenue.ie for the latest rates and thresholds. This guide is for informational purposes only and does not constitute tax advice.