Rent Tax Credit Calculator Ireland

The Rent Tax Credit is a tax credit for private tenants in Ireland introduced in Budget 2023, claimable from the 2022 tax year onwards. It is worth 20% of annual rent paid, up to a cap set by Revenue. For 2022 and 2023, the cap is €500 for a single person and €1,000 for a married couple or civil partnership. For 2024, the cap is €750 per single person and €1,500 per couple. From 2025, the cap increased to €1,000 per single person and €2,000 per couple. PAYE workers claim through myAccount; self-employed individuals claim through Form 11.

You qualify if you are a private tenant paying rent on your principal private residence in Ireland. You must be a PAYE employee or self-employed. The credit does not apply to HAP or RAS tenants, social housing, or student accommodation provided by a college or university. You must be tax-resident in Ireland for the relevant year. Where two people share a rental property, each person can claim the credit based on their individual share of the rent paid.

The credit is 20% of your annual rent, subject to the Revenue cap. For 2022 and 2023, the maximum is €500 for a single person or €1,000 for a couple. For 2024, the maximum is €750 single or €1,500 couple — your rent must be at least €3,750/year. For 2025 and 2026, the maximum is €1,000 single or €2,000 couple — your rent must be at least €5,000/year (€416.67/month). If your rent is lower, your credit is 20% of what you paid. Use the calculator above to get your estimate.

Yes. Jointly-assessed married couples and civil partners can claim double the individual credit — €1,000 combined for 2022 and 2023, €1,500 for 2024, and €2,000 from 2025 onwards. Both parties must be private tenants and the property must be the couple's principal private residence. The claim is made through the joint assessment section of myAccount, or via Form 11 if either partner is self-employed.

Yes. You can claim retrospectively for 2022 and 2023 through Revenue's myAccount under "Review Your Tax." Revenue allows retrospective claims up to 4 years back, so the 2022 claim must be made before 31 December 2026. Many people do not realise the credit existed or did not claim it in their original return. Claiming two prior years (2022 + 2023) as a single person is worth up to €1,000 in additional credits. We regularly handle these retrospective claims for our clients.

Not necessarily — PAYE workers can claim directly through Revenue's myAccount. However, many people find the process confusing, are unsure which years they can claim, or do not know whether their tenancy arrangement qualifies. We handle the full process for a fixed fee of €50: we check eligibility, calculate the correct amount for each qualifying year, and submit the claim to Revenue. For self-employed clients, the Rent Tax Credit is included in the Form 11 we file at no extra charge.