Caring for someone / credit

Home Carer Tax Credit: joint assessment and income limits

Married couples and civil partners who are jointly assessed can claim the Home Carer Tax Credit where one partner stays at home to care for a child, a person aged 65 or over, or an incapacitated person. The credit is 1,950 euro for 2025 and 2026. The carer's own income must be under 7,200 euro for the full credit, with a reduced credit up to the taper ceiling.

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	€1,600	€7,200	approved
2023	€1,700	€7,200	approved
2024	€1,800	€7,200	approved
2025	€1,950	€7,200	approved
2026	€1,950	€7,200	approved

Who qualifies

You are married or in a civil partnership and jointly assessed for the year.
One of you (the home carer) cares for at least one dependent person who normally lives with you, or nearby if they are a relative.
A dependent person is a child for whom Child Benefit is payable, a person aged 65 or over, or a person who is permanently incapacitated.
The home carer's own income is below the income limit for the full . A reduced credit applies between the limit and the taper ceiling.

Exclusions and pitfalls

A spouse or civil partner is not a dependent person.
You cannot have both the Home Carer and the increased band for dual-income couples; Revenue gives whichever is more beneficial.
Carer's Allowance or Carer's Benefit is not counted as the home carer's income for the limit test.

How to claim, step by step

myAccount > PAYE Services > Manage your tax for the current year (or Review your tax for earlier years) > Claim tax credits > You and your family > Home Carer Tax Credit.
Confirm the dependent person's details and the carer's income.

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

Details of the dependent person
The home carer's income for the year

Worked examples

Full credit, 2026 qualifies

Sean and Maria are jointly assessed. Maria cares for their two children at home and has no income.
Income 0 euro is below 7,200 euro, so the full 1,950 euro credit applies.

Reduced credit, 2026 qualifies

The home carer earns 8,200 euro from part-time work.
The credit is reduced by half the excess over 7,200 euro: (8,200 - 7,200) / 2 = 500 euro. Credit: 1,450 euro.

Single parent does not qualify

A single parent caring for a child at home cannot claim Home Carer Tax Credit because joint assessment is required.
The Single Person Child Carer Credit may apply instead.

All examples use hypothetical people and figures.

Frequently asked

What if the home carer earns a little?

Income up to 7,200 euro gives the full credit. Above that, the credit reduces by half the excess until it reaches zero at the taper ceiling (11,100 euro for 2025 and 2026).

Terms used here

Next steps

Sources and review

R13Qualifying for Home Carer 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.

Home Carer Tax Credit: joint assessment and income limits

Year

Maximum

Income limit

Status

2022

€1,600

€7,200

approved

2023

€1,700

€7,200

approved

2024

€1,800

€7,200

approved

2025

€1,950

€7,200

approved

2026

€1,950

€7,200

approved

Who qualifies

You are married or in a civil partnership and jointly assessed for the year.

One of you (the home carer) cares for at least one dependent person who normally lives with you, or nearby if they are a relative.

A dependent person is a child for whom Child Benefit is payable, a person aged 65 or over, or a person who is permanently incapacitated.

The home carer's own income is below the income limit for the full . A reduced credit applies between the limit and the taper ceiling.

Exclusions and pitfalls

A spouse or civil partner is not a dependent person.

You cannot have both the Home Carer and the increased band for dual-income couples; Revenue gives whichever is more beneficial.

Carer's Allowance or Carer's Benefit is not counted as the home carer's income for the limit test.

How to claim, step by step

myAccount > PAYE Services > Manage your tax for the current year (or Review your tax for earlier years) > Claim tax credits > You and your family > Home Carer Tax Credit.

Confirm the dependent person's details and the carer's income.

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

Worked examples

Full credit, 2026 qualifies

Sean and Maria are jointly assessed. Maria cares for their two children at home and has no income.
Income 0 euro is below 7,200 euro, so the full 1,950 euro credit applies.

Reduced credit, 2026 qualifies

The home carer earns 8,200 euro from part-time work.
The credit is reduced by half the excess over 7,200 euro: (8,200 - 7,200) / 2 = 500 euro. Credit: 1,450 euro.

Single parent does not qualify

A single parent caring for a child at home cannot claim Home Carer Tax Credit because joint assessment is required.
The Single Person Child Carer Credit may apply instead.

All examples use hypothetical people and figures.