Fair Dues

Guide · updated Sept 2026

Rent Tax Credit

Up to €1,000 a year per renter (€500 for 2022 and 2023), and you can still claim back to 2022 until 31 December 2026. Here's who qualifies and how to claim.

How much is it?

20% of the rent you paid, capped at a maximum per year. Couples who are jointly assessed get double the cap.

  • 2022: up to €500 (€1,000 for a couple)
  • 2023: up to €500 (€1,000 for a couple)
  • 2024: up to €1,000. It was raised from €750 after the fact, so check if you claimed early.
  • 2025: up to €1,000
  • 2026 to 2028: up to €1,000 (extended in Budget 2026)

Who qualifies

  • You rent your home privately: a flat, house or house share
  • Digs or rent-a-room in someone's home (as long as they're not a relative)
  • Parents paying rent for a student child's accommodation for an approved course
  • The tenancy must be registered with the RTB where registration is required. A missing number doesn't block the first claim.

Who doesn't

  • Anyone getting HAP, Rent Supplement or RAS
  • Rent paid to a parent or child
  • Local authority tenancies, and landlords that are an Approved Housing Body

How to claim

For past years: myAccount → PAYE Services → Review your tax for the previous 4 years → pick the year → Complete your Income Tax Return → Tax Credits & Reliefs → You and your family → Rent Tax Credit.

For this year: myAccount → PAYE Services → Manage your tax for the current year → Add new credits → Rent Tax Credit. It comes off your tax for the rest of the year.

You can only go back four years, so 2022 claims close on 31 December 2026.

Source: revenue.ie. General information, not tax advice.