Chapter 2 of 10 · Schemes and grants · 12 of 14
The rent tax credit: how much it is and how to claim it
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
Claim the rent tax credit while you save: €1,000 single or €2,000 couple for 2026, rising to €1,150 and €2,300 from 2027, and back-claims.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
If you rent while you save for a home, the rent tax credit gives some of your tax back each year. For 2026 it is €1,000 for a single person and €2,000 for a couple. Many renters have not claimed it, and you can claim back four years.
This guide gives the amounts by year, who qualifies, how to claim on myAccount, and the back-claims. The deposit savings calculator adds the credit to your savings plan.
A worked example first
Emma rents an apartment for €1,600 a month. That is €19,200 a year. She is single and paid €9,000 in income tax in 2025.
The credit is 20% of the rent she paid, up to the cap. 20% of €19,200 is €3,840. The cap for 2025 is €1,000. So her credit is €1,000.
She has not claimed for 2022, 2023, 2024 or 2025. In 2026 she can claim all four years. That is a tax refund of several thousand euro into her deposit account, in one go.
The amounts by year
| Year | Single person | Couple, jointly assessed | Status |
|---|---|---|---|
| 2024 | €1,000 | €2,000 | Law |
| 2025 | €1,000 | €2,000 | Law |
| 2026 | €1,000 | €2,000 | Law |
| 2027 | €1,150 | €2,300 | Announced in Budget 2027 |
| 2028 | €1,150 | €2,300 | Announced in Budget 2027 |
The 2027 and 2028 figures were announced in Budget 2027 on 7 October 2026. They become law when the Finance Act 2026 is signed. Until then, say "announced". The changes page tracks it.
For 2022 and 2023, the credit was lower. Check Revenue's page for the figure for each year when you make a back-claim.
How the credit is worked out
The credit is 20% of the rent you paid in the year, up to the cap for that year. It is a credit against the income tax you paid, so it cannot be more than the tax you paid in the year.
If you paid very little tax, the credit is limited to that. If you paid €600 in tax in a year, your credit for that year is €600, not €1,000.
A couple who are jointly assessed share one credit of double the single amount. Two single people sharing a flat each claim their own.
Who qualifies
You can claim if all of these are true:
- You paid rent for a home you live in as your main home.
- The tenancy is registered with the Residential Tenancies Board (the RTB), where registration is required. Rent-a-room lettings and student digs do not need registration.
- The landlord is not your parent, and you are not the landlord's child, for a home the parent owns.
- You are not getting housing support for the same rent, such as HAP or Rent Supplement.
- You pay income tax in Ireland.
Rent for a room in someone's home, under the rent-a-room scheme, can qualify. Rent in student accommodation can qualify. Rent for a second home, such as a place near work while your main home is elsewhere, can also qualify in the conditions on Revenue's page.
Parents paying for a student
A parent who pays rent for a child in college can claim the credit. The child must be in an approved course, and the accommodation must be student accommodation or digs, in the State. The parent claims on their own return, and the amount counts towards the parent's cap for the year.
If the parent and the child both rent, the parent's claim for the child and the parent's own claim share one cap.
How to claim for a past year
- Log in to myAccount on Revenue's site.
- Go to review your tax for the year.
- Request a statement of liability, and then complete an income tax return for that year.
- Under tax credits and reliefs, choose rent tax credit.
- Enter the address of the rented home, the landlord's name and address, the rent paid, and the RTB registration number if you have it.
- Submit the return.
Revenue works out the refund and pays it to your bank account. A refund for a past year usually arrives within a few weeks of the return being processed.
If you are self-employed, you claim through Revenue Online Service (ROS) on your Form 11 for the year.
How to claim for the current year
For the current year, you can add the credit to your tax credits straight away:
- Log in to myAccount.
- Go to manage your tax for the current year.
- Add the rent tax credit under tax credits.
- Enter the same details as above.
Your tax credits increase for the rest of the year, so you pay less tax in each pay period. If you add it late in the year, the balance comes back at the end of the year.
The four-year rule
You can claim a tax credit for up to four years back. The rule is counted from the end of the year you are in.
| Year you claim in | Earliest year you can claim for |
|---|---|
| 2026 | 2022 |
| 2027 | 2023 |
| 2028 | 2024 |
The credit began in 2022. So in 2026 you can claim every year it has existed. Once 2027 starts, 2022 is gone. If you have not claimed for 2022, do it before the end of 2026.
The RTB registration number
Landlords must register most tenancies with the RTB. The RTB registration number is on your lease or the RTB's letter. Revenue asks for it on the claim.
If you do not have it, you can still claim with the landlord's name and address. Revenue can follow up with the landlord. A landlord who has not registered is in breach of their own duty, not yours.
What the credit does for your deposit
A first-time buyer needs a deposit of 10% of the price under the Central Bank's rules. On a €350,000 home, that is €35,000.
Four years of back-claims, plus the current year, can add several thousand euro to your savings in one go. Then €1,000 a year, or €2,000 for a couple, comes back each year while you keep renting. The deposit savings calculator adds it in and shows the months it saves.
The credit is a refund of tax. It is not a grant. Lenders see it on your bank statement as a Revenue payment. It is money in your account, which is what the deposit needs. The first-time buyer grants guide lists the other supports for the deposit. Once you own a home, the rent credit stops; the mortgage interest tax credit guide covers the credit for homeowners, which ends with 2026.
Where this leaves you
Log in to myAccount and claim every year back to 2022, then add the credit for the current year. Put the refund in your deposit account and see how it changes the timeline on the deposit savings calculator. The first-time buyer journey picks up from there.
Questions people ask
How much is the rent tax credit in 2026?
€1,000 for a single person and €2,000 for a couple who are jointly assessed, for 2026. Budget 2027 announced €1,150 and €2,300 for 2027 and 2028. The 2027 figures are not law until the Finance Act 2026 is signed.
How do I claim the rent tax credit?
For a past year, log in to myAccount, file an income tax return for that year, and claim the credit under tax credits and reliefs. For the current year, add it under manage your tax and your tax credits change at once. You need the landlord's name and the address, and the RTB registration number if you have it.
Can I claim the rent tax credit for previous years?
Yes. You can claim back four years. In 2026 that means 2022, 2023, 2024 and 2025. Each year is a separate claim on a return for that year.
Can parents claim the rent tax credit for a student?
Yes, where a parent pays the rent for a child in student accommodation or digs while in approved education. The parent claims the credit on their own return. Revenue's page sets out the conditions.
Does the rent tax credit count towards my deposit?
It is a refund of tax, paid to you, so it is money you can put in your deposit account. Lenders see it as a tax refund, not as a regular saving, but the cash counts. The deposit savings calculator adds it in.