Rent Tax Credit Explained: Eligibility, Amounts, and How to Apply

The Rent Tax Credit is a non-refundable income tax credit available to private renters—excluding those receiving state housing support—for rent paid on a main home, work-related second residence, or approved student digs. Worth up to €1,000 for individuals and €2,000 for jointly assessed couples in 2024–2025, the credit can significantly reduce your Income Tax liability. To qualify, rent must be paid in Ireland and the tenancy must meet RTB or licence requirements. Claims can be made through MyAccount or ROS depending on your tax status, with a four-year deadline for retrospective claims.