Caring for someone / credit

Dependent Relative Tax Credit in Ireland: who can claim?

You may qualify for this credit if you substantially maintain an eligible relative who cannot support themselves because of age or infirmity, or who meets one of Revenue's other defined categories. For 2026 the credit is up to 305 euro, and the relative's total income cannot exceed 18,548 euro.

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.

Values by tax year

Year	Maximum	Income limit	Status
2022	€245	€16,156	approved
2023	€245	€16,780	approved
2024	€245	€17,404	approved
2025	€305	€18,028	approved
2026	€305	€18,548	approved

Who qualifies

You maintain, at your own expense, a relative of yours or of your spouse or civil partner who cannot maintain themselves because of old age or infirmity.
Or you maintain your widowed parent, or your spouse's or civil partner's widowed or surviving-civil-partner parent, whatever their health.
Or you maintain a son or daughter who lives with you and on whose services you depend because of your own old age or infirmity.
The relative's total income for the year, from all sources including State pension and deposit interest, is within the year's limit.
The relative can live in Ireland or abroad. Living overseas is not on its own a reason for refusal.

Exclusions and pitfalls

Occasional gifts or small contributions are not substantial maintenance.
A child who is simply dependent on you does not qualify unless the special child-carer condition applies.
You cannot also claim the Incapacitated Child for the same person.
If more than one person maintains the relative, the is split in proportion to the amounts paid.

How to claim, step by step

Current year: myAccount > PAYE Services > Manage your tax for the current year > Claim tax credits > You and your family > Dependent Relative Tax Credit.
Earlier year: myAccount > PAYE Services > Review your tax for the previous four years > request Statement of Liability > Complete Income Tax Return > You and your family > Dependent Relative Tax Credit.
Self-assessed: enter the claim in the Personal Tax Credits panel of Form 11 on ROS.

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

Evidence of the payments you make (bank transfers, standing orders)
The relative's name, relationship and income details
Evidence of incapacity where you claim under the old-age or infirmity route

Worked examples

Sole maintainer, 2026 qualifies

Aoife pays 400 euro a month towards her father's care. He has a State pension of 15,000 euro and no other income.
Income 15,000 euro is below the 2026 limit of 18,548 euro.
Aoife is the only person maintaining him, so she may claim up to 305 euro, limited by the Income Tax she paid.

Shared maintenance, 2025 qualifies

Two sisters each pay half of their mother's living costs. Her income is 17,000 euro, below the 2025 limit of 18,028 euro.
The 2025 credit of 305 euro is shared: 152.50 euro each.

Income over the limit, 2026 does not qualify

Brian supports his uncle, whose pension and deposit interest total 18,700 euro.
18,700 euro exceeds the 2026 limit of 18,548 euro, so no credit is due for 2026 even though Brian pays substantial costs.

All examples use hypothetical people and figures.

Frequently asked

Does my relative have to live in Ireland?

No. A qualifying relative living abroad can still be the subject of a claim, provided the other conditions are met and you can show the maintenance payments.

Is the credit refundable?

No. It reduces the Income Tax you pay in the year. If you paid less Income Tax than the credit, the difference is lost.

Can I claim for earlier years?

Yes, within the four-year rule. For 2022 you must claim by 31 December 2026. Use the rate and income limit of the year you claim for.

Terms used here

Next steps

Sources and review

R1Dependent Relative Tax Creditofficialchecked 2026-10-28
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

Check eligibility / calculate Claim through Revenue (free)

Priority P0. Reviewed 2026-10-28.

Year

Maximum

Income limit

Status

2022

€245

€16,156

approved

2023

€245

€16,780

approved

2024

€245

€17,404

approved

2025

€305

€18,028

approved

2026

€305

€18,548

approved

Who qualifies

You maintain, at your own expense, a relative of yours or of your spouse or civil partner who cannot maintain themselves because of old age or infirmity.

Or you maintain your widowed parent, or your spouse's or civil partner's widowed or surviving-civil-partner parent, whatever their health.

Or you maintain a son or daughter who lives with you and on whose services you depend because of your own old age or infirmity.

The relative's total income for the year, from all sources including State pension and deposit interest, is within the year's limit.

The relative can live in Ireland or abroad. Living overseas is not on its own a reason for refusal.

Exclusions and pitfalls

Occasional gifts or small contributions are not substantial maintenance.

A child who is simply dependent on you does not qualify unless the special child-carer condition applies.

You cannot also claim the Incapacitated Child for the same person.

If more than one person maintains the relative, the is split in proportion to the amounts paid.

How to claim, step by step

Current year: myAccount > PAYE Services > Manage your tax for the current year > Claim tax credits > You and your family > Dependent Relative Tax Credit.

Earlier year: myAccount > PAYE Services > Review your tax for the previous four years > request Statement of Liability > Complete Income Tax Return > You and your family > Dependent Relative Tax Credit.

Self-assessed: enter the claim in the Personal Tax Credits panel of Form 11 on ROS.

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

Worked examples

Sole maintainer, 2026 qualifies

Aoife pays 400 euro a month towards her father's care. He has a State pension of 15,000 euro and no other income.
Income 15,000 euro is below the 2026 limit of 18,548 euro.
Aoife is the only person maintaining him, so she may claim up to 305 euro, limited by the Income Tax she paid.

Shared maintenance, 2025 qualifies

Two sisters each pay half of their mother's living costs. Her income is 17,000 euro, below the 2025 limit of 18,028 euro.
The 2025 credit of 305 euro is shared: 152.50 euro each.

Income over the limit, 2026 does not qualify

Brian supports his uncle, whose pension and deposit interest total 18,700 euro.
18,700 euro exceeds the 2026 limit of 18,548 euro, so no credit is due for 2026 even though Brian pays substantial costs.

All examples use hypothetical people and figures.

Frequently asked

Does my relative have to live in Ireland?

No. A qualifying relative living abroad can still be the subject of a claim, provided the other conditions are met and you can show the maintenance payments.

Is the credit refundable?

No. It reduces the Income Tax you pay in the year. If you paid less Income Tax than the credit, the difference is lost.

Can I claim for earlier years?

Yes, within the four-year rule. For 2022 you must claim by 31 December 2026. Use the rate and income limit of the year you claim for.