The Rent tax credit is here and can be included in your 2022 to  2025 Tax Returns.

Are you eligible? Read below and let us know.

How Much Do I Save With The Rent Tax Credit?

The Rent Tax Credit is worth up to €500 Tax Relief per year for eligible tenants for 2022 and 2023 Tax Years..  This means that if you are Married and under Joint Assessment the overall amount will be €1,000 for these years.

The Rent Tax  Credit will be increased to €1,000 for the Tax Years 2024 and 2025.  Married couples under Joint Assessment will be able to claim up to €2,000 for these years.

When Can I Claim This?

The Rent Tax Credit can be claimed at any time of the year.  If you were renting at any stage in the last 4 years please let us know.

Who Can Claim it? 

The Rent Tax Credit will be available in case:

  • You paid rent for your Principal Private Residence
  • You paid rent for your Child in College
  • You paid rent for a Second Property required for work or study

What Are The Criteria?

      • You can claim for rent paid by you for your Principal Private Residence. This means that this must be your primary place of residence.
      • Taxpayer who pay for rent for the purpose of attending work or study
      • A parent may claim for their child’s rent when attending college as long as the tenancy is registered with the RTB or under a ‘rent-a-room’ or ‘digs’ arrangement and the child is attending an approved course. 
      • Students can claim it themselves directly, of course, but it will only result in a refund if they have paid income tax in that year.
      • You must not be in receipt of any Housing Support such as the Housing Assistance Payment and you must not be renting from a Housing Authority or Housing Association.
      • You must not be renting from or to your parent/child.

How Can I Claim the Rent Tax Credit?

If you are an existing client or a new client of Red Oak, we will confirm your eligibility for the Rent Tax Credit as part of your annual tax review.

Revenue eligibility checklist:

All conditions must apply to be eligible for the Rent Tax Credit.

  • Rent paid for Principal Private Residence
  • Rent paid for Child in College
  • Rent paid for Second Property required for work or study     

Source : http://www.revenue.ie/

Checklist details correct as at 6th January 2026

Page updated: 06 January 2026