Ireland Rent Tax Credit 2025 — €1,000 Annual Credit

Introduction

The Rent Tax Credit is a flat credit — €1,000 for a single person and €2,000 for a jointly assessed couple — claimed from Revenue. It is not 10% of rent, and there is no income limit: an earlier version of this page said the credit was capped at 10% of rent and restricted to renters earning under €53,500, and both were wrong. A renter who did not claim on the strength of that wording should claim now, including for earlier years.

The landlord must be registered with the Residential Tenancies Board (RTB). Claim through myAccount if you are a PAYE taxpayer, or on your Form 11 in ROS if you are self-assessed.

When RTB registration isn't required

Most private tenancies must be RTB-registered for the tenant to claim the credit. There are two named exceptions: "rent-a-room" and "digs" arrangements do not need RTB registration to qualify — but only where the tenant and the landlord are not related. A student renting a room in an unrelated family's home can claim (or have a parent claim on their behalf); a student renting a room from their own aunt or uncle cannot.

Parents of students in "digs" are a specifically named group who can claim the credit themselves for rent they pay on their child's behalf, even though the parent is not the one living in the accommodation — an exception to the usual rule that the credit follows the person actually renting.

Which years you can still claim

The credit has applied since the 2022 tax year, and unclaimed years remain open for a limited period rather than disappearing immediately — Budget 2026 confirmed the credit continues at the same €1,000/€2,000 amounts and extended its availability through the 2028 tax year. A tenant who never claimed for 2022, 2023 or 2024 should check whether those years are still open before assuming the credit is only available going forward.

Worked example

A jointly assessed couple pay a combined €18,000 in rent during 2025 for an RTB-registered apartment. Because the credit is a flat amount, not a percentage of rent, the calculation does not touch the €18,000 figure at all — the couple simply claims the full €2,000 credit, exactly the same amount a couple paying €30,000 in rent would claim, and exactly double what a single renter in an identical property would get.

How to claim

A PAYE taxpayer claims through myAccount, under the Rent Tax Credit section, providing the landlord's details and RTB registration number (where registration applies). A self-assessed taxpayer claims on the rent credit section of Form 11 through ROS. Because the credit reduces tax due rather than being paid as cash, a renter with little or no tax liability for the year may not get the full €1,000/€2,000 value — the credit cannot reduce your tax below zero.

FAQ

Q: I rent from my own parents. Can I claim the credit? A: No — the "rent-a-room"/"digs" exception to RTB registration specifically excludes tenancies between related parties, and a normal tenancy between close relatives is unlikely to qualify at all.

Q: Does the credit reduce as my income rises? A: No. There is no income limit and no taper — the flat €1,000/€2,000 figures apply regardless of how much the renter or the paying parent earns.

Q: I forgot to claim for 2022. Is it too late? A: Check the currently open years before assuming so — the scheme has applied since 2022 and past years can often still be claimed for a limited period after the fact, rather than being lost the moment the year ends.

Sources

Figures verified against Revenue guidance as of 30 July 2026:

• Revenue — "Rent Tax Credit" and "Qualifying conditions for all claimants" (€1,000/€2,000 amounts, no income limit, RTB registration requirement and the rent-a-room/digs exception, exclusion for related landlord and tenant, parents-of-students-in-digs claim route)
• Revenue Tax and Duty Manual Part 15-01-11A, "Rent Tax Credit" (credit cannot reduce liability below zero; myAccount/Form 11 claim routes)
• Budget 2026 commentary (BDO, Gallagher Keane) (credit unchanged at €1,000/€2,000, extended through the 2028 tax year)