Rent Tax Credit 2026: how renters, digs students and parents claim it

What it is and how much

The Rent Tax Credit reduces the income tax you pay. For 2024 to 2026 it is worth up to €1,000 a year for a single person and up to €2,000 for a jointly assessed couple. It is 20% of the rent you paid, so you need to pay at least €5,000 in rent in the year to get the full €1,000.

Budget 2027 (6 October 2026) raises it to €1,150 a person and €2,300 for a couple for 2027 and 2028, once the Finance Bill passes. For 2026 you claim at the current level. For 2022 and 2023 it was up to €500 a person.

Who can claim

You pay rent for the home you live in, or for a second place you need for work or an approved college course.

Parents who pay rent for a child on an approved course, if the child was under 23 at the start of the tax year in which they first started the course.

You pay income tax: the credit can only reduce income tax you owe (not USC or PRSI), so if you pay no income tax, you get nothing back.

You don't get HAP, Rent Supplement or RAS, and your landlord isn't a housing association.

Digs and rent-a-room count

Rent-a-room and digs arrangements qualify for the Rent Tax Credit even though they don't need RTB registration, as long as you and the owner aren't related. Other tenancies that must be registered with the RTB (including student residences) only qualify if they are registered.

Only the rent for the room counts. If your digs include meals or laundry, leave that part out. Revenue's own example: a student paying €750 a month for digs with meals splits it between the room and the food.

How to claim

For rent paid in 2026: sign in to myAccount, go to PAYE Services, "Manage your tax for the current year", "Add new credits", and claim the Rent Tax Credit under "You and your family". Or claim it on your 2026 Income Tax Return in 2027.

For 2022 to 2025: in myAccount, choose "Review your tax for the previous 4 years", request a Statement of Liability for the year and complete the Income Tax Return. Self-assessed people claim on Form 11 in ROS. Have your landlord's details and the RTB number (for tenancies), and keep your receipts.

For homeowners renting out a room

If you rent a room in your own home, your lodger can usually claim the Rent Tax Credit, which can make your room more attractive. Your own tax on the rent is a separate question: see our Rent-a-Room Relief guide.

Common questions

How much is the Rent Tax Credit for 2026?

Up to €1,000 for a single person and €2,000 for a jointly assessed couple. It rises to €1,150 and €2,300 for 2027 and 2028 (Budget 2027).

Can I claim the Rent Tax Credit for digs?

Yes, if you and the homeowner aren't related. Leave out any part of the payment that is for meals, laundry or other services.

Can parents claim the Rent Tax Credit for a student?

Yes, if the child is on an approved course, the place is their main home during term, the child was under 23 at the start of the tax year when they first started the course, and the landlord isn't a relative.

Can I claim for previous years?

Yes. You can claim for 2022, 2023, 2024 and 2025 by completing the Income Tax Return for each year in myAccount (or ROS if you are self-assessed).

Can I get the Rent Tax Credit if I get HAP?

No. People getting HAP, Rent Supplement or RAS can't claim it, even if they pay a top-up.