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Rent Tax Credit Calculator Ireland 2025

Introduced in Budget 2023 — claim 20% of your rent as a tax credit via Revenue myAccount.

The Rent Tax Credit was introduced in Ireland in Budget 2023 in response to the housing crisis and has been renewed and extended in subsequent Budgets. It provides direct tax relief to private renters who do not receive other housing supports — it cannot be claimed if you receive Housing Assistance Payment, Rent Supplement, or similar supports. The credit is worth 20% of your annual rent paid, up to a maximum credit of 1,000 euros for a single person or 2,000 euros for a jointly assessed couple. Unlike a tax deduction which reduces your taxable income, this is a tax credit — it directly reduces your final tax liability euro for euro, making it more valuable than a deduction of equivalent size.

Annual Rent Paid (€)

€

= €1,250/month

Tax Assessment Status

Your Rent Tax Credit

€1,000

per year

Monthly tax saving

€83.33

Credit rate

20%

Capped at maximum: Your 20% of €15,000 = €3,000, but the limit for single/separate assessment is €1,000. The full credit is reached at €5,000/year rent.

How to Claim

Go to 'Manage Your Tax 2025' → Add a tax credit

Select 'Rent Tax Credit' and enter your annual rent and landlord details

Revenue will adjust your tax credits and refund any overpaid tax

You can claim for 2022, 2023, 2024 and 2025 in your annual tax return

Eligibility Requirements

✓ You must be a tenant paying rent to a private landlord

✓ The property must be your principal private residence

✓ You cannot claim if renting from a parent or relative

✓ Student renters: you can claim if you rent off-campus

✓ Rent-a-room scheme: tenants (not landlords) can claim

✓ Available for years 2022 onwards — backdated claims allowed

⚠️ Based on Budget 2025 rates. The credit was introduced in Budget 2023 and extended annually. Always verify current eligibility at revenue.ie.