Rent Tax Credit
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The Rent Tax Credit lets eligible renters in Ireland claim back up to €1,000 per year (€2,000 for jointly assessed couples) against their income tax. It's provided for under Section 473B of the Taxes Consolidation Act 1997, and Budget 2026 has extended it to cover 2026, 2027, and 2028, on top of the existing 2022–2025 years.
What is the Rent Tax Credit, exactly?
The Rent Tax Credit is an income tax credit, not a rent rebate or a housing payment. It was introduced in Budget 2023 to help renters in the private rented sector who don't receive other housing supports from the State. Because it's an income tax credit, it can only reduce the income tax you owe — it doesn't reduce USC or PRSI, and it can't take your income tax liability below zero. If your income tax bill for the year is lower than the credit you'd otherwise qualify for, you can only use up to that lower amount.
How much can you claim?
The credit is worth up to €1,000 per year for a single person, or €2,000 per year for a couple who are jointly assessed for tax. This amount has applied consistently since 2024 and Budget 2026 confirmed it will stay the same through 2026, 2027, and 2028 — there's no planned increase, just an extension of availability.
| Tax Year | Single Claimant | Jointly Assessed Couple |
|---|---|---|
| 2022 – 2023 | Up to €500/year | Up to €1,000/year |
| 2024 – 2028 | Up to €1,000/year | Up to €2,000/year |
Who actually qualifies? The three routes under Section 473B
Revenue recognises three separate routes to qualify for the Rent Tax Credit, and your claim has to fit clearly into one of them. Revenue's own Tax and Duty Manual (Part 15-01-11A) breaks these down as:
- Principal private residence: you pay qualifying rent for a property that is your own main home.
- Second home for work or study: you pay rent for a second property used to facilitate your attendance at your job, trade, profession, or an approved course — while your actual home is elsewhere.
- Child's approved course accommodation: a parent pays rent for a property used by their child to attend an approved third-level course (the same definition of "approved course" used for tuition fee relief under Section 473A).
In all three routes, neither you nor your child can be a relative of the landlord (this includes parents, children, siblings, aunts, uncles, nieces, and nephews) for the tenancy to qualify.
Who can't claim it?
You cannot claim the Rent Tax Credit if you're a "supported tenant" — Revenue's term for anyone whose rent is already subsidised through:
- HAP (Housing Assistance Payment)
- RAS (Rental Accommodation Scheme)
- A rent supplement payment under the Social Welfare Consolidation Act 2005
- Social housing support
- Cost rental housing designated under the Housing (Regulation of Approved Housing Bodies) Act 2019
Certain payments also don't count as "qualifying rent" even if you do have a genuine tenancy — for example, deposits, or amounts that aren't really rent but are bundled into an all-in payment (common in "digs" arrangements, where only the genuine rent portion counts).
Does my tenancy need to be RTB registered?
Usually, yes — but not in every case. Revenue treats RTB (Residential Tenancies Board) registration as an important factual check, but the real test is whether your arrangement is a tenancy that should have been registered in the first place. Some occupation arrangements are structured as licences rather than tenancies (for example, certain digs or lodger arrangements), and there's no obligation under Part 7 of the Residential Tenancies Act 2004 for those to be RTB registered. If you're unsure which category your arrangement falls into, that's exactly the kind of thing worth getting checked before you submit a claim.
How far back can you claim?
You can currently claim for any open year from 2022 through 2026 (with 2027 and 2028 becoming claimable once those tax years end). Each year has to be assessed separately — a change in your tenancy, landlord, or living situation partway through the period can mean one year qualifies while another doesn't. There's no shortcut that lets you apply one year's figures across every year you're claiming for.
What documents will you need?
- Your tenancy agreement or lease
- Proof of rent payments (bank transfer records, receipts)
- Your landlord's name and, where applicable, their RTB registration details
- For a child's claim: proof they were enrolled in an approved course
Keep this documentation for at least 6 years after you submit your claim, in case Revenue asks for it.
How do I actually claim it?
You can claim it yourself directly through Revenue's myAccount service, or have a registered tax agent do it for you. If you'd rather not deal with the paperwork, gathering documents, or figuring out which of the three routes applies to your situation, that's exactly what we handle for you:
- Fill out our online application form — takes about a minute.
- We check your eligibility and confirm which years you can claim for.
- We prepare and submit your claim to Revenue as your registered tax agent.
- Your credit is applied and any refund due is paid out, typically within 2-4 weeks depending on complexity.
Frequently asked questions
Can I claim if my landlord isn't RTB registered?
Possibly — it depends on whether your specific arrangement was legally required to be registered in the first place. This is assessed case by case.
Can parents claim for a child's rented accommodation?
Yes, provided the child is on an approved course and neither the child nor the parent is related to the landlord.
Does the credit reduce my USC or PRSI?
No. It only reduces income tax, and only up to the amount of income tax you actually owe for that year.
Is the Rent Tax Credit the same as the old Rent Relief scheme?
No. The old Rent Relief scheme (Section 473 TCA 1997) is a separate, older relief. The current Rent Tax Credit operates under different rules and is the one that applies for 2022 onwards.
This article is provided for general information and reflects the rules as confirmed in the Budget 2026 Summary published by Revenue. It isn't personalised tax advice — your specific eligibility depends on your individual circumstances. Apply here and we'll confirm exactly what you're entitled to.