IE 2028 Rent Tax Credit
IE 2028 Rent Tax Credit: €1,000 single tenant, €2,000 jointly assessed. Backdate Budget 2023-2025 (4 years). Tenant + parent paying child rent both eligible.
| Rent paid 2028 | — |
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Ireland 2028 Rent Tax Credit: €1,000 single tenant or €2,000 jointly assessed (increased from €750/€1,500 in Budget 2024). 20% credit on rent paid up to cap. Eligible: tenants in private rental (RTB-registered tenancy) OR parents paying rent for child in college student accommodation.
Budget 2024 Increase
Increased from €750 (single) / €1,500 (joint) to €1,000 / €2,000 in Budget 2024 (effective 2024 + onwards). Reflects political response to rental affordability crisis. Likely indexed up in future Budgets.
Parents Claiming for Students
Parents paying college rent for children: eligible same credit. Student must be under 23 + full-time third-level education. RTB registration required for tenancy. Major financial support for parents of college students.
Backdate 4 Years
Can backdate to 2022 (first year of credit) via Revenue MyAccount. €1,000 × 4 years = €4,000+ refund possible for tenants who never claimed. Apply Form 12 + receipts/lease.
Last updated May 2026. Sources: Revenue IE.