How much is the Rent Tax Credit?
| Tax year | Single (max.) | Couple, jointly assessed (max.) | Claim by |
|---|---|---|---|
| 2022 | €500 | €1,000 | 31 December 2026 |
| 2023 | €500 | €1,000 | 31 December 2027 |
| 2024 | €1,000 | €2,000 | 31 December 2028 |
| 2025 | €1,000 | €2,000 | 31 December 2029 |
| 2026 | €1,000 | €2,000 | 31 December 2030 |
| 2027 | €1,150 | €2,300 | 31 December 2031 |
| 2028 | €1,150 | €2,300 | 31 December 2032 |
The credit is 20% of the rent you paid in the year, up to the maximum. In 2027 you reach the full €1,150 once your rent is €5,750 a year, about €479 a month, so nearly every renter in a full tenancy gets the maximum. Rent means what you pay for the home itself: leave out anything paid for bills, meals or laundry.
It reduces your income tax, not USC or PRSI. If your income tax for the year is less than the credit, you get back what you paid in income tax and no more.
Who can claim
You can claim if you pay rent under a tenancy for:
- your own home, your principal private residence
- a second home you rent to go to work or to an approved course
- a place your child rents to attend an approved course
The tenancy has to be registered with the Residential Tenancies Board where registration is required, which includes student accommodation from colleges and private providers. Rent-a-room and digs arrangements count too, unless the landlord is a relative.
Who can't claim
- tenants getting the Housing Assistance Payment (HAP), Rent Supplement or the Rental Accommodation Scheme, even if you pay a top-up yourself
- tenants whose landlord is a Housing Association or Approved Housing Body
- people renting a room or digs from a relative
- anyone with no income tax to pay, since the credit can only reduce tax you owe
How to claim
For this year
In Revenue myAccount: PAYE Services, then "Manage your tax for the current year", then "Add new credits", and choose Rent Tax Credit under "You and your family". The credit then goes through your payroll, so you see it in your pay during the year.
For past years
In myAccount: PAYE Services, "Review your tax for the previous 4 years", request a Statement of Liability for the year, then "Complete your Income Tax Return". Under Tax Credits & Reliefs choose "You and your family" and Rent Tax Credit. Do it once for each year you rented. The self-employed claim on their Form 11 in ROS.
Have your Residential Tenancies Board (RTB) number ready if your tenancy is registered, and keep your rent records: Revenue can ask for them. If you cannot get the RTB number you can still claim, but Revenue may ask for it later.
Where this comes from
Revenue, Rent Tax Credit (conditions, amounts for 2022 to 2026 and how to claim). 2027 and 2028 amounts: Department of Finance, Budget 2027: Tax Policy Changes, section 3.1. Checked on 6 October 2026.
Rent Tax Credit: common questions
How much is the Rent Tax Credit in 2027?
Up to €1,150 for a single person and €2,300 for a jointly assessed couple, for 2027 and 2028. It was €1,000 and €2,000 for 2024 to 2026.
Can I claim the Rent Tax Credit for previous years?
Yes, back to 2022. Each claim must be made within four years of the end of that year, so 2022 can be claimed until 31 December 2026, 2023 until the end of 2027, and so on.
How much can I get back for 2022 to 2026?
Up to €4,000 as a single renter (€500 for each of 2022 and 2023, €1,000 for each of 2024 to 2026) or €8,000 as a jointly assessed couple, if you paid enough rent and enough income tax each year.
Can I claim the Rent Tax Credit if I get HAP?
No. Tenants getting HAP, Rent Supplement or the Rental Accommodation Scheme cannot claim, even if they pay part of the rent themselves.
Do I need my RTB number?
You should give it if your tenancy is registered with the Residential Tenancies Board. You can still claim without it, but Revenue may ask for it later and can withdraw the credit if it is not provided.