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Updated Jan 2026

College Student Tax Guide Ireland 2025

Starting college often means taking your first steps into the world of work—whether it's a summer job, weekend shifts, or part-time work during term. While earning your own money is exciting,...

9 December 2025
3 min read

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If you're a college student working part-time in Ireland, you may be paying more tax than necessary. Many students end up on emergency tax, have unused tax credits, or don't realise they can claim back overpaid tax from previous years. This guide explains everything students need to know about tax in Ireland.

MyTaxRebate.ie has helped thousands of students claim back tax they've overpaid. The average student refund is substantial, especially for those who worked multiple jobs or were on emergency tax.

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Many students overpay tax - especially on summer and part-time jobs

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Tax Credits Every Student Should Know

As a working student, you're entitled to the same tax credits as any employee:

Tax Credit 2025 Value
Personal Tax Credit €2,000
Employee Tax Credit (PAYE) €2,000

What this means: With €4,000 in tax credits, you can earn approximately €20,000 per year before paying any income tax. Most part-time students earn less than this, meaning if you've paid income tax, you may be due it back.

Why Students Often Overpay Tax

Emergency Tax

When you start a new job without providing your employer with a Tax Credit Certificate, you're put on emergency tax. This means paying up to 52% tax on your earnings. It's extremely common for students starting summer jobs.

Multiple Jobs

Many students work multiple part-time jobs - perhaps retail during term-time and hospitality during summer. If your tax credits aren't split correctly between employers, you could be overpaying at one or both jobs.

Seasonal Work

If you only work during holidays (summer, Christmas), the PAYE system may calculate your tax as if you'll earn that amount all year - pushing you into a higher tax bracket unnecessarily.

Other Reliefs Students Can Claim

Rent Tax Credit

If you're renting accommodation while studying, you may qualify for the Rent Tax Credit worth up to €1,000 per year. This applies to private rental accommodation (including student housing) but not college-owned accommodation.

Tuition Fees Relief

If you or your parents pay tuition fees above the student contribution, tax relief may be available on the excess. This is claimed by whoever actually pays the fees.

Medical Expenses

GP visits, prescriptions, dental treatment - all qualifying medical expenses can be claimed for 20% tax relief, even if you're a student.

How to Maximise Your Refund

Students can often claim refunds for multiple years. Here's what MyTaxRebate.ie checks:

  • All years you've worked during college
  • Emergency tax periods
  • Unused tax credits
  • Rent credit eligibility
  • Medical expenses (if claimed)

Frequently Asked Questions

I'm on a student grant - do I still pay tax on work income?

Yes. Student grants (like SUSI) are not taxable, but any income from employment is subject to normal tax rules. Your tax credits still apply, so you may pay little or no tax depending on how much you earn.

Can I claim back tax from previous summer jobs?

Yes. You can claim refunds for the current year plus 4 previous years. If you worked summers throughout college and never checked your tax, you could be owed significant amounts.

Do I need a PPS number to claim?

Yes, you need a PPS number to work legally and to claim tax refunds in Ireland. If you don't have one, you'll need to apply through your local Intreo Centre.

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