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

What it is?

A non-refundable income tax credit aimed at private renters—not in receipt of state housing support—for rent paid on your home, work-related second home, or student digs (for under-23s). The Rent Tax Credit reduces the amount of Income Tax that you are due to pay for a tax year.

2024–2025 Credit Amount:

• €1,000 for individuals

• €2,000 for jointly assessed couples

It represents 20% of rent paid, capped at the above amounts

Eligibility Criteria

• Rent must be payable within Ireland for qualifying property types.
• Tenancy must be registered with the RTB unless it’s a licence (e.g., rent-a-room, digs) or specifically exempt (such as student digs).

How to Claim?

PAYE taxpayers:

• For 2024 claims: through your 2025 Income Tax Return.
• For 2025 claims: you can apply during the year via Manage your tax in MyAccount.

Self-assessed (Form 11): claim via ROS when filing for 2023–2025.

Deadline: generally 4 years after the tax year (e.g., claim for 2022 by end-2026)