How to claim the Rent Tax Credit
The Rent Tax Credit is worth up to €1,000 for a single renter and €2,000 for a jointly assessed couple. What it is worth, who can claim, and the step people forget.
For the tax years 2024 to 2028 the Rent Tax Credit is worth up to €1,000 a year for a single person and up to €2,000 for a jointly assessed married couple or civil partnership. For 2022 and 2023 it was half that: €500 and €1,000.
What counts as rent
Only the payment for use of the property. Anything you pay for utilities, board or laundry has to come out of the figure before you claim. Sharing a bill with housemates does not turn it into rent.
- Monthly payment to the landlord
- €1,150.00
- Of which electricity and heating
- €120.00
- Rent for the purpose of the credit
- €1,030.00
- Rent paid over twelve months
- €12,360.00
- Credit claimable, single person
- €1,000.00
The credit is capped, so anybody paying more than a few hundred euro a month reaches the cap easily. The arithmetic only matters at the bottom of the range.
The mistake people make
The credit is not applied automatically. It has to be claimed, and for a year that has ended you claim it on your Income Tax Return. Plenty of people who were entitled to it in 2022 and 2023 never claimed, and a claim can still be made for earlier years within the ordinary four year limit.
The other one is claiming for a tenancy that does not qualify. There are separate conditions depending on whether the property is your home, a second home, or a property your child lives in while at college, and Revenue sets those out on its own page.
How to claim
- Sign in to myAccount on revenue.ie.
- For a year that has finished, open the Income Tax Return for that year and claim the credit there.
- For the current year, the credit can be added to your tax credits so it comes through in your pay.
- Have the landlord's details and the address of the tenancy to hand. A registered tenancy has a Residential Tenancies Board number, which is worth having ready.
Sources
- Rent Tax Credit, single claimant, Revenue
- Rent Tax Credit, jointly assessed couple, Revenue
Figures checked 4 August 2026.
This is information, not legal or tax advice. Every figure here links to the source it came from, and that source is the one to rely on.