Rent Tax Credit Calculator Ireland 2026
Check your eligibility and claim up to €1,000 (or €2,000 for couples). Calculate up to €4,000 in refunds across 2022–2026.
2026 rates verified
Common Renter Situations in Ireland
Tenancy & Rent Details
Disclaimer: This calculator provides estimates only and does not constitute professional tax advice. Figures are based on Revenue.ie guidelines for tax year 2026. Individual circumstances vary — always consult a qualified tax advisor for advice specific to your situation.
Revenue.ie Statutory Rates
Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.
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Formulas designed and verified by a qualified Chartered Accountant (ACA) for Rent Tax Credit Calculator.
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Eligible: Standard private residential tenancy registered with the RTB.
Historical Rates & Backclaim BreakdownStatutory caps by tax year
| Tax Year | Statutory Cap (Single) | Status | Estimated Refund |
|---|---|---|---|
| Tax Year 2022 | €500 | Eligible | €500 |
| Tax Year 2023 | €500 | Eligible | €500 |
| Tax Year 2024 | €1,000 | Eligible | €1,000 |
| Tax Year 2025 | €1,000 | Eligible | €1,000 |
| Tax Year 2026 | €1,000 | Eligible | €1,000 |
| Total 4-Year Claimable Refund | €4,000 | ||
How to Claim Your Rent Tax Credit in 4 Minutes
- Log into Revenue myAccount at revenue.ie.
- Under "PAYE Services", click "Manage Your Tax 2026" (or "Review your tax 2022–2025" for prior years).
- Click "Add Tax Credits" > "You and your family" > select "Rent Tax Credit".
- Enter your landlord's details, rental property address, and rent amount paid.
- Submit. Your employer receives an updated tax credit cert within 48 hours, or Revenue deposits your backdated refund straight to your bank account.
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Understand Your Tax Better
How the Rent Tax Credit Is Calculated
The credit is 20% of the rent you paid in the year, capped at a statutory maximum. Because the cap is reached at €5,000 of rent for a single person, most renters in Ireland simply receive the full amount. On a rent of €1,200 a month, 20% would be €2,880, so the €1,000 cap applies.
It is a credit, not a deduction, which means it comes straight off your tax bill rather than off your taxable income. A €1,000 credit is €1,000 in your pocket, provided you paid at least that much income tax in the year. If you paid less, the credit is limited to the tax you actually paid.
You can claim during the year, which spreads the benefit across your remaining paycheques, or after the year ends, which pays it as a lump sum into your bank account.
What Each Year Is Worth, and When It Closes
The credit has been available since 2022 and the amount changed along the way. Revenue allows claims going back four years, so several years are usually still open to you.
| Tax year | Single | Jointly assessed | Claim closes |
|---|---|---|---|
| 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 | Current year |
| Maximum across all five years | €4,000 | €8,000 |
A figure of €750 for 2023 circulates widely and is wrong. That amount was legislated in Finance Act 2023 to apply from 2024, and was then overtaken when Finance Act 2024 raised 2024 to €1,000 retrospectively. It never became the final figure for any year. Revenue's published position is €500 for 2022 and 2023, and €1,000 for 2024 to 2028.
The year to watch is 2022, which closes on 31 December 2026. Once that date passes the claim is gone. See our guide to the 2022 deadline.
Who Qualifies, and Who Does Not
You can claim
- Rented accommodation that is your principal private residence
- Another property you rent to attend work or an approved course
- A property your child uses to attend an approved course
- Digs and rent-a-room, where you and the landlord are not related
- Tenancies where the landlord never registered with the RTB
You cannot claim
- As a supported tenant receiving HAP, RAS or Rent Supplement
- Even for a top-up you pay above what State support covers
- Digs or rent-a-room where you and the landlord are related
The RTB point deserves emphasis, because it stops many people from claiming. If your landlord failed to register the tenancy, that is their obligation, not yours, and Revenue still accepts your claim. You enter the landlord's name and the property address instead of an RTB number. Our step-by-step myAccount guide walks through the screens.
Frequently Asked Questions
How much is the Rent Tax Credit in Ireland for 2026?
For the 2026 tax year, the Rent Tax Credit (TCA 1997 Section 473B) is worth up to €1,000 per year for a single person and up to €2,000 per year for a jointly assessed married couple or civil partners, calculated at 20% of the rent paid.
Can I claim the Rent Tax Credit if my landlord is not registered with the RTB?
Yes. Revenue guidelines confirm you can claim the Rent Tax Credit even if you do not have an RTB registration number or your landlord has failed to register. When claiming on myAccount, you leave the RTB number blank and provide the landlord's name, rental property address, and total rent paid.
Can I backdate the Rent Tax Credit for previous years?
Yes. Under Revenue's four-year rule you can claim for 2022 (€500 single / €1,000 jointly assessed), 2023 (€500 / €1,000), 2024 (€1,000 / €2,000) and 2025 (€1,000 / €2,000). A single person who rented throughout can claim up to €3,000 for those four years, or €4,000 including 2026. For a jointly assessed couple the figures are €6,000 and €8,000.
Do students in digs or parents paying rent qualify?
Yes. Under statutory amendments introduced in Budget 2024 and 2025, rent-a-room / student digs accommodation qualifies for the credit. In addition, parents paying rent on behalf of their child attending an approved college or higher education course can claim the credit on their own tax return.
Is the credit really €750 for some years?
No, and this figure is widely repeated in error. The increase to €750 legislated in Finance Act 2023 applied from 2024, and was then superseded when Finance Act 2024 raised 2024 to €1,000 retrospectively. It never ended up being the final amount for any tax year. Revenue's position is €500 for 2022 and 2023, and €1,000 for 2024 to 2028.
Does the credit apply if I get HAP or other housing support?
No. Revenue states that you cannot claim if you are a supported tenant receiving State housing support such as the Housing Assistance Payment (HAP), Rent Supplement or the Rental Accommodation Scheme (RAS). This applies even if you pay a top-up on top of the support you receive.