Rent Tax Credit Ireland (2026): eligibility and how to claim

Values by tax year

Who qualifies

• You paid rent in the year for a property in Ireland.
• The property is your principal private residence, a second home you use for work or study, or your child's home while attending an approved course.
• The tenancy is registered with the Residential Tenancies Board where registration is required.
• Rent-a-room and digs arrangements can qualify if the landlord is not your parent.

Exclusions and pitfalls

• Tenancies supported by HAP, RAS or other State housing support do not qualify.
• Rent paid to a parent for the child's accommodation does not qualify.
• The credit is non-refundable, so it is limited by the Income Tax you paid in the year.

How to claim, step by step

1. Current year: myAccount > PAYE Services > Manage your tax for the current year > Claim tax credits > You and your family > Rent Tax Credit.
2. Earlier years: Review your tax for the previous four years > Statement of Liability > Complete Income Tax Return > Rent Tax Credit.
3. Have the RTB registration number, landlord details and the address ready.

Documents to keep

• RTB registration number or tenancy agreement
• Landlord name and address
• Proof of rent paid

Worked examples

All examples use hypothetical people and figures.

Frequently asked

Terms used here

• Tax credit
• myAccount

Next steps

• Mortgage Interest Tax Credit
• Rent-a-Room Relief
• Claim it as part of your PAYE tax refund (back to 2022)
• Complete your PAYE Income Tax Return