Rent Tax Credit

Rent Tax Credit calculator for 2026

The credit is 20% of qualifying rent, then limited by the cap for that year. For 2024 to 2028, including 2026, that cap is €1,000, or €2,000 if you are jointly assessed. For 2022 and 2023 it was €500 or €1,000. It reduces income tax only.

Paid
Assessment

Estimated credit

€1,000.00

20% of the annual rent is €2,880.00. The 2026 cap is €1,000.00 for a single claimant. The estimate uses the cap.

This reduces income tax only. It does not reduce USC or PRSI, and it cannot exceed the income tax you owe. The €2,000 cap applies when both spouses or civil partners are jointly assessed. 2022 and 2023 are €500 / €1,000. 2024 to 2028, including 2026, are €1,000 / €2,000.

Caps are from Revenue's Tax and Duty Manual 15-01-11A. PAYE claimants can also claim in Revenue myAccount. The year-by-year table is on the Rent Tax Credit guide.

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