Rent Tax Credit Calculator 2026 (Ireland)

Ireland Rent Tax Credit 2026 — How It Works

The Rent Tax Credit was introduced by the Irish government in Finance Act 2022 to help private tenants with the cost of renting. For 2026, the credit is worth €1,000 for a single taxpayer (or separately assessed) and €2,000 for a jointly assessed couple. The credit is capped at 20% of annual rent paid — meaning a single person must pay at least €5,000 in rent per year to claim the full €1,000 credit. Below that threshold, the credit equals 20% of actual rent paid. The Rent Tax Credit is a tax credit, not a deduction — it reduces your income tax liability euro for euro. If your tax liability is less than the credit, you receive the difference as a refund. Source: revenue.ie. Last updated: May 2026.

Who Can Claim the Rent Tax Credit in 2026

You can claim the Rent Tax Credit if you are a private tenant renting your main home in Ireland. The property must be registered with the Residential Tenancies Board (RTB). You must not be receiving Housing Assistance Payment (HAP), Rent Supplement, or any other social housing support for the same property. The credit was extended from 2024 to include students in third-level education and their parents paying rent on student accommodation. Landlords and homeowners cannot claim this credit — it is exclusively for tenants.

How to Claim — Revenue myAccount or Form 11

PAYE workers claim via Revenue myAccount → PAYE Services → Claim Tax Credits → Rent Tax Credit. You can claim in-year (reflected in your payroll certificate and monthly pay) or retrospectively for previous years. You will need your landlord's PPSN, the RTB registration number, and the annual rent amount. Self-assessed taxpayers (Form 11 filers) include the credit in their annual return. The credit can be claimed for tax years 2022 onwards. Retroactive claims for 2022-2024 are still possible through myAccount. Claims for 2026 can be made from January 2026 onward.