Claim your Rent Tax Credit

You pay rent and you pay Income Tax, and the rent is for one of these:

• Your main home.
• A second home you rent for your work, or to attend an approved course.
• Your child's home while they attend an approved course, if you pay the rent. Your child must have been under 23 at the start of the tax year they first started the course. Digs and rent-a-room count.

Sources 2, 3, 4, 5

• The rent is paid under a tenancy your landlord agreed to, for a home in the State.
• If the tenancy has to be registered with the RTB, it must be. That includes student accommodation run by colleges or companies. Digs and rent-a-room don't need to be registered.
• Only rent that was due and paid in that year counts. Leave out anything paid for meals, bills, laundry or other services.
• Your landlord can't be your parent or your child. Another relative can be, if the tenancy has to be registered with the RTB and is. For digs, or for your child's home, there can be no family relationship at all.
• You can't claim if a State housing support pays towards your rent, even if you top it up, or if your landlord is an Approved Housing Body or housing association.

Sources 6, 2, 4

• The credit is 20% of the rent you paid, up to a limit. It reduces Income Tax only, not USC or PRSI, and it can't be more than the Income Tax you owe.
• 2022 and 2023: up to €500 a year, or €1,000 for a jointly assessed couple.
• 2024 to 2026: up to €1,000 a year, or €2,000 for a jointly assessed couple.
• 2027 and 2028: Revenue's page shows €1,000 (€2,000 for a couple). The Finance (No. 2) Bill 2026 would raise it to €1,150 (€2,300). That isn't law yet, so check with Revenue.
• Revenue works out the amount when you claim.

Sources 7, 1, 8

• Your myAccount sign-in. If you're self-assessed, you use ROS instead.
• What you paid in rent in each year, and your records of it. Revenue may ask to see them.
• Your tenancy's RTB number, if it has one. You can look it up on the RTB's register. Without it you can still claim, but Revenue may ask for it later and take the credit back if you can't give it.

Sources 9, 6, 10

If you pay tax through your job or pension (PAYE):

1. 1.Sign in to myAccount.
2. 2.In PAYE Services, choose Review your tax for the previous 4 years.
3. 3.Request a Statement of Liability for the year you're claiming.
4. 4.Choose Complete your Income Tax Return.
5. 5.On the Tax Credits & Reliefs page, choose You and your family, then Rent Tax Credit.
6. 6.Answer the questions, then submit the return.

Sign in to myAccount (opens Revenue's site)

Sources 9, 11

If you're PAYE, you can claim for the rent you pay this year without waiting:

1. 1.Sign in to myAccount.
2. 2.In PAYE Services, choose Manage your tax for the current year.
3. 3.Choose Add new credits.
4. 4.Under You and your family, claim the Rent Tax Credit.

Sign in to myAccount (opens Revenue's site)

Source 9

• For 2022 to 2025, claim on your Income Tax Return (Form 11) in ROS: My Services, File Return, Income Tax, choose the year, then fill in the Rent Tax Credit section.
• If you also have PAYE income, you can claim for 2026 during the year through Manage Your Tax 2026 in myAccount in ROS.
• Anyone can also claim for 2026 on their 2026 Income Tax Return, in 2027.

Sign in to ROS (opens Revenue's site)

Source 9

• If you're not sure your home, your tenancy or your landlord qualifies, check with Revenue before you claim.
• Revenue's guidance has more worked examples.

Sources 11, 1