Rent Tax Credit

If you pay rent, you may qualify for the Rent Tax Credit. The tax credit reduces the income tax you owe by the amount of the credit.

You can claim the tax credit for rent payments you made in 2022 or 2023 by making an income tax return. You can also claim the tax credit for payments made in 2024 if you are a PAYE taxpayer.

The Rent Tax Credit will be available for the years 2022 to 2025.

For 2024 and 2025, the amount of the credit is 20% of your rent payments in the year, up to a maximum credit of:

• €1,000 for an individual
• €2,000 for a couple who are jointly assessed for tax

(The 2024 limits were €750 and €1,500, but these were increased for the year retrospectively in Budget 2025.)

If a smaller amount would reduce your income tax to zero, that amount is the maximum credit you can get.

For 2022 and 2023, the credit was €500 for an individual and €1,000 for a couple.

If a number of tenants pay the rent for a property, each individual or couple can claim the Rent Tax Credit for the rent they pay.

You cannot claim for payments for:

• A security deposit
• Repairs or maintenance
• Board, laundry, utilities or other services

You can claim the credit for rent payments you have made for:

• Your home
• A second home in Ireland that you use to take part in your work or an approved course
• A property that is used by your child to take part in an approved course, if they are under 23 at the start of the year in which they begin the course

The rent payments must be for a home that is in Ireland.

You cannot claim for rent payments on a property that you get housing support for, including:

• The Housing Assistance Payment
• Rent Supplement
• The Rental Accommodation Scheme
• Cost rental housing

This is the case even if you make a top-up payment in addition to the housing support you get.

Registration of your tenancy

Your tenancy must be registered with the Residential Tenancy Board (RTB), unless it is a type of tenancy where this is not required, called a licence arrangement. This includes where you are sharing with the owner in a rent-a-room or digs arrangement.

In some cases, only the types of tenancies that are required to be registered with the RTB are eligible for the credit, so rent-a-room or digs arrangements are not included. This applies if:

• You are related to your landlord or
• You are claiming for a property that is used by your child

You can check the register with the RTB.

It was announced in Budget 2024 that this will change so that you will be able claim for rent for digs or rent-a-room arrangements if you pay rent for your child who is attending an approved course. This change will also apply retrospectively for 2022 and 2023.

If your tenancy is registered, the RTB has information on how to find the Registered Tenancy (RT) number. You will be asked for the RT number when you apply for the tax credit. If you cannot provide the RT number when you apply, Revenue may ask you for it later.

Find out more about registration of tenancies.

Your landlord

Your landlord must not be:

• A housing association or approved housing body
• A local authority
• Your parent
• Your child

If the property is used by your child to attend a course, the landlord cannot be any relation to you or your child.

When you apply, you will be asked to provide information about your landlord including:

• Their name and address
• Their PPS number or Tax Reference number
• The property’s Local Property Tax number

If your landlord prefers, they can give this information to Revenue directly through myEnquiries. They should also give the Registered Tenancy number.

If you are a PAYE taxpayer, you can claim the tax credit for rent paid in 2022 or 2023 in myAccount:

1. Sign in to myAccount
2. Go to the ‘PAYE Services’ section
3. Click ‘Review your Tax 2020–2023’ and select year
4. Click ‘Request’ under the ‘Statement of Liability’ section
5. Click on ‘Complete Your Income Tax Return’
6. In the ‘Tax Credits & Reliefs’ page, select ‘You and your family’ and click on ‘Rent Tax Credit’
7. Enter the information requested

Revenue has a detailed guide to making a tax return (pdf).

You can also claim for rent paid in 2024 if you are a PAYE taxpayer:

1. Sign in to myAccount
2. Go to the ‘PAYE Services’ section
3. Click ‘Manage Your Tax 2024’
4. Click 'Add new credits'
5. Under the 'You and Your family' section, claim the Rent Tax Credit

If you are self-assessed

If you are registered for income tax self-assessment, you can claim the credit for 2022 and 2023 by completing your annual Income Tax Return (Form 11) in Revenue Online Service (ROS). To claim the credit:

1. Sign into ROS
2. Open the ‘My Services’ screen
3. Click on ‘File Return’
4. Select ‘Income Tax’ from the dropdown menu
5. Select the tax year
6. Go to the ‘Rent Tax Credit’ section of the tax return and enter the information requested

There is a Revenue guide to filing your tax return on ROS.

Revenue has published a detailed guide to the Rent Tax Credit (pdf).