If you're a PAYE employee paying for education or training courses, you may be entitled to tax relief. This guide covers what qualifies, how much you can claim, and how to ensure you're getting the maximum benefit from your investment in education.
MyTaxRebate.ie reviews your complete tax position, including any education-related reliefs you may be entitled to. Whether you're studying part-time while working or paying for professional qualifications, we can help.
Tuition Fees Tax Relief
Tax relief is available on tuition fees paid for approved third-level courses. The relief is given at the standard rate of 20%.
What Qualifies
- ✓Undergraduate courses at approved colleges
- ✓Postgraduate courses (Masters, PhD)
- ✓Professional qualifications in certain cases
- ✓Fees paid for someone else (spouse, child)
Relief Limits
| Course Type | Relief Available |
|---|---|
| Full-time course | On fees above €3,000 (student contribution) |
| Part-time course | On fees above €3,000 |
| Postgraduate (part-time) | Up to €7,000 (max €1,400 relief) |
Note: The first €3,000 of fees (the student contribution amount) is not eligible for relief. Relief applies to fees above this threshold.
Employer-Funded Training
If your employer pays for your training or education, there may be BIK (Benefit in Kind) implications:
- •Job-related training: Generally not treated as a taxable benefit
- •General education: May be treated as BIK in some cases
Other Tax Reliefs for PAYE Workers
Beyond education relief, ensure you're claiming all available tax credits:
- ✓Personal Tax Credit - €2,000
- ✓Employee Tax Credit - €2,000
- ✓Rent Tax Credit - up to €1,000
- ✓Medical Expenses - 20% relief
- ✓Flat Rate Expenses - if your job qualifies
Example Calculation
Part-time Masters Student:
Total fees paid: €6,000
Less threshold: €3,000
Qualifying for relief: €3,000
Tax relief at 20%: €600
Frequently Asked Questions
Can I claim for short courses or professional development?
Tax relief is generally only available for courses leading to recognised qualifications at approved institutions. Short courses, workshops, and CPD may not qualify unless they form part of an approved programme.
What if my employer partly funds my course?
You can only claim relief on the portion of fees you paid yourself. If your employer paid €3,000 and you paid €3,000 of a €6,000 course, you can claim relief on your €3,000 contribution (less any threshold that applies).
Can I claim for foreign university courses?
Relief may be available for courses at universities in other EU countries, provided they are recognised as equivalent to Irish qualifications. Contact us to check eligibility for specific courses.
Get Your Full Tax Review
Education relief plus all other credits you're entitled to
Start My Free Tax Review →No refund, no fee • Takes 2 minutes • 4 years reviewed