What is the Rent Tax Credit?

If you pay rent, you may qualify for the Rent Tax Credit. The tax credit reduces the income tax you owe by the amount of the credit. 

You can it for rent payments you made in previous years by making an income tax return. You can also claim the tax credit for payments made in 2025 if you are a PAYE taxpayer.

It was announced in Budget 2026 that the tax credit will be extended for a further three years, to the end of 2028. 

How much is the Rent Tax Credit?

For 2024 and 2025, the amount of the credit is 20% of your rent payments in the year, up to a maximum credit of €1,000 for an individual, or €2,000 for a couple who are jointly assessed for tax.

If a smaller amount would reduce your income tax to zero, that amount is the maximum credit you can get. For 2022 and 2023, the credit was €500 for an individual and €1,000 for a couple.

Can I claim the Rent Tax Credit if I live in shared accommodation?

If a number of tenants pay the rent for a property, each individual or couple can claim the Rent Tax Credit for the rent they pay.

You cannot claim for payments for a security deposit, for repairs or maintenance, or for board, laundry, utilities or other services.

Who is eligible to claim the Rent Tax Credit?

You can claim the credit for rent payments you have made for your home, of a second home in Ireland that you use to take part in your work or an approved course. 

You can claim the credit also for a  property that is used by your child to take part in an approved course, if they are under 23 at the start of the year in which they begin the course.

The rent payments must be for a home that is in Ireland.

You cannot claim for rent payments on a property that you get housing support for, including the Housing Assistance Payment, Rent Supplement, The Rental Accommodation Scheme, and Cost rental housing.

This is the case even if you make a top-up payment in addition to the housing support you get.

Your tenancy must be registered with the Residential Tenancies Board (RTB), unless it is a type of tenancy where this is not required, called a licence arrangement. This means that if you are sharing with the owner in a rent-a-room or digs arrangement, the tenancy does not have to be registered to claim the tax credit.

The Rent Tax Credit is not available for rent-a-room or digs accommodation if you and the landlord are related.

When your tenancy is registered by the landlord, the RTB sends you the Registered Tenancy (RT) number. 

You will be asked for the RT number when you apply for the tax credit. If you cannot provide the RT number when you apply, Revenue may ask you for it later.

When you apply, you will be asked to provide information about your landlord including: their name and address, their PPS number or Tax Reference number, and the property’s Local Property Tax number.

If your landlord prefers, they can give this information to Revenue directly through myEnquiries. They should also give the Registered Tenancy number.

How to claim the Rent Tax Credit

If you are a PAYE taxpayer, you can claim the tax credit for rent paid in previous years in myAccount. You can also claim for rent paid this year if you are a PAYE taxpayer.

If you are registered for income tax self-assessment, you can claim the credit for previous years by completing your annual Income Tax Return (Form 11) in Revenue Online Service (ROS).