Tax credits and reliefs in Ireland

Incapacitated Child Tax Credit

Eligibility for the Incapacitated Child Tax Credit, the medical certificate you need, and how the credit is shared or combined.

Single Person Child Carer Credit

Who is the primary claimant, when it can be given up to a secondary claimant, and the extra standard rate band that comes with it.

Widowed Parent Tax Credit

The tapering credit for widowed parents in the five years after bereavement.

Caring for someone

Dependent Relative Tax Credit

Check 2026 eligibility, income limits and how to claim the Dependent Relative Tax Credit. Plain-English examples and official Revenue links.

Home Carer Tax Credit

Who qualifies for the Home Carer Tax Credit, the income limit and taper, and how it interacts with the increased rate band.

Employing a Carer

Relief at your highest rate on the cost of employing a carer for an incapacitated person, up to the annual limit.

Health and medical

Health Expenses Relief

Medical expenses relief in Ireland at 20%, qualifying costs, receipts, reimbursements and the four-year rule.

Blind Person's Tax Credit

Eligibility for the Blind Person's Tax Credit, the certificate needed and the related guide dog allowance.

allowance

Guide Dog Allowance

The allowance for people who maintain a trained guide dog, claimed alongside the Blind Person's Tax Credit.

Medical Insurance Relief

How tax relief at source works on health insurance premiums and when you need to claim extra, for example on employer-paid policies.

Dental and Optical Relief

Non-routine dental treatment qualifies for health expenses relief with a Med 2; routine dental and most optical costs do not.

Nursing Home Expenses

Nursing home fees qualify for relief at up to 40%, unlike other health expenses. Who can claim and what evidence is needed.

Housing and renting

Rent Tax Credit

Who can claim the Rent Tax Credit, the maximum for each year from 2022 to 2026, the RTB requirement and how to claim in myAccount.

Mortgage Interest Tax Credit

The temporary credit for homeowners whose mortgage interest rose compared with 2022: caps, qualifying balances and evidence.

exemption

Rent-a-Room Relief

Earn up to 14,000 euro a year tax-free by renting a room in your home, and the all-or-nothing threshold.

repayment

Help to Buy

How Help to Buy refunds Income Tax and DIRT paid in the previous four years towards a deposit on a new home.

Work and employment

Remote Working Relief

How Revenue calculates remote working relief on electricity, heating and broadband, with worked examples and the days-at-home formula.

allowance

Flat Rate Expense Allowances

Flat rate expenses are fixed deductions agreed by Revenue for specific occupations. See who qualifies and how to add yours.

Other Employment Expenses

When actual employment expenses can be deducted, the strict test Revenue applies and why most commuting and clothing costs fail it.

Transborder Workers' Relief

Relief for Irish residents who work and pay tax in another country and return home at least weekly.

allowance

Seafarers, Fisher and Naval credits

Occupation-specific reliefs for people working at sea, with the day-count rules and evidence needed.

Education

Tuition Fees Relief

Relief at 20% on approved third-level course fees up to 7,000 euro per course, after a 3,000 (full-time) or 1,500 (part-time) disregard.

Pensions and retirement

Pension contributions

Age-related limits, relief at your marginal rate, relief at source through payroll and how to claim PRSA or AVC contributions.

Core personal credits