Family and children / credit

Widowed Parent Tax Credit

A widowed parent or surviving civil partner with a dependent child can claim an additional credit for the five years after the year of bereavement, starting at 3,600 euro and reducing by 450 euro each year to 1,800 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.

Who qualifies

Your spouse or civil partner died, you have not remarried or entered a new partnership, and a qualifying child lives with you.

Exclusions and pitfalls

Not available in the year of bereavement itself (the widowed person's applies that year).

How to claim, step by step

myAccount > Claim tax credits > You and your family > Widowed Parent 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

Child details
Date of bereavement

Worked examples

First year after bereavement qualifies

Credit 3,600 euro.

Fifth year qualifies

Credit 1,800 euro.

Remarried does not qualify

Remarriage ends entitlement.

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 P2. Reviewed 2026-10-28.