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Rent Tax Credit
Updated Jan 2026

Who Can Claim the Rent Tax Credit Ireland 2025

If you're renting accommodation in Ireland, you may be entitled to significant tax savings through the Rent Tax Credit. This valuable relief can put up to €500 per year back in your pocket for individ...

15 November 2025
3 min read

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The rent tax credit is worth up to €1,000 per year (€2,000 for couples) and can be backdated to 2022. But do you qualify? Here's everything you need to know about eligibility.

Our specialists help renters claim the rent credit as part of a complete tax review. Here's who qualifies and what you need.

📊 Rent Credit Eligibility

  • Maximum credit: €1,000/year (single) or €2,000/year (couple)
  • Years available: 2022-2025
  • Requirement: Private rental as main residence
  • RTB registration: Usually required (with exceptions)

Basic Eligibility Requirements

To qualify for the rent tax credit, you must meet all of these conditions:

  • Main residence: The property must be where you primarily live
  • Private rental: Not local authority, social, or council housing
  • Not from a relative: Can't rent from a close family member
  • No other property: You can't own another property (with limited exceptions)

RTB Registration

Your landlord should register the tenancy with the Residential Tenancies Board (RTB). However, you may still qualify in some situations even if they haven't. Our specialists can advise on your specific circumstances.

Special Situations

Shared Accommodation

Yes, you can claim even if you share. Each person who pays rent can claim their own credit, up to the individual maximum of €1,000.

Couples

If you're married or in a civil partnership and both pay rent, you can claim up to €2,000 combined.

Students

Students can claim if the rental is their main residence and they meet the other criteria. Term-time accommodation can qualify.

HAP Recipients

If you receive Housing Assistance Payment (HAP), you can still claim the rent credit on the portion of rent you pay yourself.

💡 Real Example

Mark was unsure if he qualified because he shares an apartment. When we reviewed his situation, he qualified for the full €1,000/year. We backdated three years of rent credit, plus found unclaimed flat rate expenses. Total refund: €3,890.

How Much Can You Claim?

The credit is 20% of your qualifying rent, up to the maximum:

Status Max Credit/Year 3-Year Total
Single person €1,000 €3,000
Married couple €2,000 €6,000

Other Reliefs You May Be Missing

Rent credit is often combined with other unclaimed reliefs. We also check for:

The average refund our clients receive is €1,080.

Check If You Qualify

Our experts will confirm eligibility and find all your other reliefs too.

Start Your Tax Review →

No refund, no fee • Average refund €1,080 • TAIN: 77632V

Frequently Asked Questions

Do I need receipts?

You'll need details about your rent (amount, landlord, address), but you don't submit receipts with the claim. Keep records in case Revenue requests them.

What if my landlord isn't registered?

There are some exceptions. Our team can review your situation and advise whether you still qualify.

Can I claim for past years?

Yes—the rent credit started in 2022, so you can claim for 2022, 2023, and 2024 if you haven't already.

Related Topics

Filed under:Rent Tax Credit

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