How much can I get?
| Tax year | Single | Jointly assessed couple |
|---|---|---|
| 2022 | €500 | €1,000 |
| 2023 | €750 | €1,500 |
| 2024 to 2026 | €1,000 | €2,000 |
| 2027 and 2028 (Budget 2027 plans) | €1,150 | €2,300 |
The credit is 20% of the rent you paid, up to those limits. So €5,000 of rent a year is enough for the full €1,000. Example: paying €1,200 a month, or €14,400 a year, 20% would be €2,880, so you get the full €1,000.
You reach the full €1,000 once you pay €5,000 of rent in the year, about €417 a month. It can't be more than the income tax you pay.
The credit comes off your income tax only. It can’t reduce your USC or PRSI, and you can’t get back more than the income tax you paid.
Who can claim?
You can claim for rent you pay on:
- your home, the place you normally live
- a place you rent to be near your work or an approved course
- accommodation for your child at college, on an approved course, if they were under 23 when it started
The tenancy must be registered with the Residential Tenancies Board (RTB). Some arrangements, such as rent-a-room or digs, don’t need to be.
You can’t claim if:
- you get HAP, Rent Supplement or the Rental Accommodation Scheme
- your landlord is a local authority or a housing body
- you rent from your parent, or your child
Couples who aren’t married or in a civil partnership can each claim up to the single amount for the rent they pay.
How to claim
Claim in Revenue’s myAccount:
- For this year: through Real-Time Credits, so the credit is added to your tax credits and you get it through your pay.
- For past years: in the income tax return for that year (Form 12), also in myAccount.
You’ll need your landlord’s name and address, the RTB registration number and the rent you paid. Keep your receipts or bank statements.
Don’t miss the 2022 deadline
You can only claim back four years. Credits for 2022, worth up to €500 (€1,000 for a couple), are lost if you don’t claim by 31 December 2026. If you rented then, claim 2022 to 2025 together now.
See your own numbers
The salary calculator shows your income tax, USC and PRSI. Your rent tax credit comes off the income tax figure, so check it’s at least the amount of the credit. For the other credits, see tax credits and emergency tax.