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Rent Tax Credit

  1. Overview
  2. Qualifying conditions for all claimants
  3. Further conditions where a property is used as principal private residence
  4. Further conditions where a property is used as second home
  5. Further conditions where a property is used by your child
  6. How much can you claim?
  7. How to claim

Overview

The Rent Tax Credit is available for the tax years 2022 to 2025. The Rent Tax Credit reduces the amount of Income Tax that you are due to pay for a tax year.

To benefit from the Rent Tax Credit, you must have an Income Tax liability to offset against it.

Note

You can now claim your Rent Tax Credit for the 2023 tax year on your Income Tax Return. If you have Pay As You Earn (PAYE) income, you can do this through myAccount. Otherwise, you can do this through Revenue Online Service (ROS).

For further information on claiming the credit, please see the 'How to claim' page.

or

The amount of Rent Tax Credit you can claim will be calculated for you when you submit your claim. This amount will depend on the amount of:

  • rent you pay
  • and
  • Income Tax you pay.

Rent means the amount you pay for use of the property. It does not include any amount you pay for extra services such as utilities, board or laundry. You should exclude any amount you pay for these services when calculating the rent you pay.

For 2022 and 2023, the maximum value of the Rent Tax Credit is €1,000 per year for jointly assessed married couples or civil partners. The maximum value is €500 in all other cases, including single persons.

For 2024 and 2025, the maximum value of the Rent Tax Credit is €1,500 per year for jointly assessed married couples or civil partners. The maximum value is €750 in all other cases, including single persons. This is the case no matter how many properties you pay rent for during the year.

Subject to a number of conditions, the Rent Tax Credit may be available where you pay rent for:

  • your principal private residence
  • another property you use to facilitate your attendance at work or on an approved course
  • or
  • a property used by your child to facilitate their attendance on an approved course.

The conditions which apply relate to the:

  • location and use of the rental property
  • type of tenancy
  • relationship between you, or your child, and the landlord
  • and
  • age of your child and the type of course they are attending, where relevant.

Next: Qualifying conditions for all claimants

Published: 08 April 2024 Print this page

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