Core personal credits / credit

Age Tax Credit for people aged 65 and over

From the year you or your spouse or civil partner turn 65 you can claim the Age Tax Credit: 245 euro for a single person or 490 euro for a jointly assessed couple. Separately, people aged 65 or over with income below the exemption limits pay no Income Tax at all, with marginal relief just above the limit.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

You, your spouse or civil partner are aged 65 or over at any time in the .

Exclusions and pitfalls

The is not increased for two people over 65 in a jointly assessed couple beyond 490 euro.

How to claim, step by step

myAccount > PAYE Services > Claim tax credits > You and your family > Age Tax Credit.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Date of birth on record with Revenue

Worked examples

Single pensioner qualifies

Credit 245 euro.

Couple, one aged 65 qualifies

Credit 490 euro for the couple.

Aged 64 all year does not qualify

Not yet 65 in the year: no credit.

All examples use hypothetical people and figures.

Terms used here

Tax credit

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P1. Reviewed 2026-10-28.