Rent Tax Credit in Ireland
Worth up to €1,000 a year — and it is not given automatically.
The Rent Tax Credit has existed since 2022 and has been extended to 2028. A striking number of people who qualify have never claimed it, because nothing about the system prompts you to.
How much it is worth
The credit is 20% of the qualifying rent you paid in the year, capped at €1,000 for a single person and €2,000 for a jointly assessed married couple or civil partners. Rent of €5,000 or more in the year reaches the single cap.
Like every tax credit, it can only reduce your income tax to zero. If you owe €400 of income tax, the credit is worth €400 to you and no more.
What counts as rent
Rent for the use of the property. Utilities, board, laundry and other services are excluded, so if you pay a single inclusive figure you need to separate out the rent element.
Having more than one tenancy in a year does not raise the cap.
Which tenancies qualify
Your principal private residence; a second property you need for work or to attend an approved course; and a property occupied by your child while attending an approved course, subject to conditions.
The tenancy generally has to be registered with the Residential Tenancies Board, unless it is a type of tenancy that is exempt from registration — a rent-a-room arrangement, for example.
What rules it out
Tenancies supported by HAP, RAS or other State housing supports. Rent paid to a parent where you are the child, or to your child where you are the parent. Property outside the State.
How to claim
Through Revenue myAccount: open your Income Tax return for the year and claim the credit there. You can claim during the year or afterwards, and you can generally go back four years.