How much is the Rent Tax Credit worth?

Up to €1,000 a year for a single claimant and €2,000 for a jointly assessed couple, for the years 2024 to 2028. It was €500 and €1,000 for 2022 and 2023.

Can I claim the Rent Tax Credit for previous years?

Yes, and it is worth checking. Claims can be made for earlier years within the ordinary four year limit, and a good many renters who were entitled to it for 2022 and 2023 never claimed.

Is the Rent Tax Credit a payment?

No. It reduces the income tax you owe, so it is worth nothing to somebody who paid no income tax in the year and worth its full value only to somebody whose bill was at least as large as the credit.

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. Who can claim it, 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.

A worked example

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

Questions people ask

How much is the Rent Tax Credit worth?: Up to €1,000 a year for a single claimant and €2,000 for a jointly assessed couple, for the years 2024 to 2028. It was €500 and €1,000 for 2022 and 2023.
Can I claim the Rent Tax Credit for previous years?: Yes, and it is worth checking. Claims can be made for earlier years within the ordinary four year limit, and a good many renters who were entitled to it for 2022 and 2023 never claimed.
Is the Rent Tax Credit a payment?: No. It reduces the income tax you owe, so it is worth nothing to somebody who paid no income tax in the year and worth its full value only to somebody whose bill was at least as large as the credit.

Figures checked 4 August 2026.