What is the Rent Tax Credit?
The Rent Tax Credit is a tax credit introduced by the Irish government in 2022 for people renting in the private rental market. It is worth €1,000 per year for a single person and €2,000 per year for a jointly assessed couple. It directly reduces the amount of income tax you owe, not just your taxable income. If you owe €3,000 in income tax, the credit reduces that to €2,000.
It is not a benefit, not a grant, and not means-tested. If you pay rent and you pay income tax, you almost certainly qualify. The only meaningful conditions are that the tenancy must be registered with the Residential Tenancies Board (RTB) and the property must be your principal private residence.
How much is it worth?
For 2024, 2025 and 2026 the credit is €1,000 per person. For a couple jointly assessed for tax that is €2,000 per year. The credit is calculated as 20% of your annual rent, capped at those amounts. So if you pay €6,000 a year in rent (€500 a month), 20% is €1,200, but your credit is capped at €1,000.
You can also back-claim for previous years, and this is where most people are leaving money behind. The credit was €500 per person for 2022 and 2023. If you have been renting and have not claimed for any of those years, the total you could receive in one go is:
| Year | Single person | Couple (jointly assessed) |
|---|---|---|
| 2022 | €500 | €1,000 |
| 2023 | €500 | €1,000 |
| 2024 | €1,000 | €2,000 |
| 2025 | €1,000 | €2,000 |
| 2026 | €1,000 | €2,000 |
| Total (all 5 years) | €4,000 | €8,000 |
Do you qualify?
You qualify if all of the following apply:
You rent a property in Ireland as your principal private residence. The tenancy is registered with the Residential Tenancies Board (RTB). You pay income tax in Ireland (PAYE or self-assessed). You are not receiving HAP, Rent Supplement or any other State housing support for the property. The rental is at arm's length, meaning you are not renting from a family member.
Students in digs and student accommodation qualify under different rules. Parents paying rent on behalf of a child in college-related accommodation can also claim up to €1,000 per parent.
You do not need to know your landlord's PPS number to claim. You do need your landlord's details and ideally the RTB registration number, but Revenue can often match the tenancy without it.
How to claim it - step by step
The whole process takes about 10 minutes through Revenue's online system. You will need your PPS number and login details for Revenue myAccount (or myGovID).
Step 1. Go to revenue.ie and log in to myAccount.
Step 2. Click PAYE Services, then Manage Your Tax for the current year.
Step 3. Click Add New Credits and select Rent Tax Credit under the You and Your Family section.
Step 4. Enter your landlord's name, address and the total rent paid during the year. Add the RTB registration number if you have it.
Step 5. Submit. Revenue will update your tax credits and either reduce your future tax deductions (in-year claim) or issue a refund (if claiming for a past year).
If you are claiming for the current year mid-year, Revenue adjusts your tax credits going forward so you pay less tax each month from that point on. If you claim for a previous year Revenue issues a refund, typically within 4 to 6 weeks.
How to back-claim for 2022 to 2025
Log in to Revenue myAccount and click Review Your Tax for the relevant year. Request a Statement of Liability. If you are owed a refund it will appear there and Revenue will pay it to your bank account. You can claim all four years in one session, you do not need to do them separately.
What if my landlord is not RTB registered?
Technically the tenancy should be RTB registered for you to claim. In practice, Revenue has indicated they will not penalise tenants for landlord non-compliance in all cases. However, if your landlord is not registered you should still try to claim and let Revenue make the determination. You cannot force your landlord to register, but you can report non-registration to the RTB.
Can you claim in-year instead of waiting for a refund?
Yes. For the 2026 tax year you do not need to wait until January 2027 to claim. You can claim now through Manage Your Tax in myAccount and Revenue will adjust your monthly tax credits immediately. This means you start paying less tax from your next payslip rather than waiting for a lump sum refund in 2027.
Quick questions
Can I claim if my name is not on the lease?
Revenue says the credit applies to a person who pays qualifying rent. If you are paying rent and can evidence it, you may be able to claim even if the lease is in a housemate's name. This is a grey area and Revenue's guidance is not fully explicit. It is worth claiming and letting Revenue decide.
What if I moved during the year?
The credit is pro-rated based on the months you were renting a qualifying property. If you rented for 6 months you would receive approximately half the annual credit.
Does it affect other credits or benefits?
No. The Rent Tax Credit does not affect your entitlement to other tax credits, Jobseeker's payments or any other State supports.
Is there a deadline to back-claim?
You can currently back-claim for 2022, 2023, 2024 and 2025. Revenue generally allows claims up to four years after the tax year ends. The 2022 credit must be claimed by 31 December 2026, so if you have not claimed for 2022 yet, do it now.
What if I am self-employed?
Self-employed people claim the Rent Tax Credit on their annual income tax return (Form 11) rather than through myAccount PAYE services. The credit amount and eligibility rules are the same.