Disclaimer

General information only

Rent Credit Ireland publishes information about the Rent Tax Credit introduced under section 473B of the Taxes Consolidation Act 1997. The content on this site is provided for general informational purposes. It describes how the credit works, who qualifies, and how to claim it through Revenue's MyAccount service.

Nothing on this site constitutes professional tax advice or a professional determination of your eligibility for the Rent Tax Credit. Your individual circumstances — the nature of your tenancy agreement, your landlord's RTB registration status, your tax residency, your income level, and whether you have supporting documentation — determine whether you qualify and how much you can claim. Those are matters for you to assess against current Revenue guidance, or for a qualified accountant to assess on your behalf.

Rent Tax Credit — specific limitations

The Rent Tax Credit has specific eligibility conditions that we describe on this site in general terms. The following circumstances commonly affect whether and how much a person can claim, and the general descriptions on this site may not capture every nuance of your situation:

• RTB registration — the credit is generally only available where the tenancy is registered with the Residential Tenancies Board. However, there are categories of tenancy (certain licensee arrangements, rent-a-room lettings, student accommodation) where RTB registration either does not apply or is treated differently. Whether your arrangement qualifies is a specific question that depends on the facts.
• Landlord cooperation — Revenue typically requires evidence of rent paid. The acceptability of different types of evidence (bank statements, receipts, lease agreements) is a matter of Revenue's administrative practice that can vary. This site describes the general position; your specific documentation may be assessed differently.
• Rent paid by employer — if your employer pays some or all of your rent as a benefit, this affects your entitlement to the credit. The interaction between employer-paid accommodation and the Rent Tax Credit is not straightforward and depends on how the arrangement is structured.
• Multiple tax years — the credit amount has changed each year since 2022. A multi-year claim requires applying the rules and amounts that applied in each specific year, not the current rules across all years.
• Non-residents — the credit applies to individuals who are tax resident in Ireland. If your tax residency position is not straightforward, your entitlement to the credit may be affected.

Information currency

The Rent Tax Credit is a relatively new relief and Revenue's guidance on it has been updated multiple times. We make reasonable efforts to keep information on this site current, but there may be a gap between a change in the rules and our update of the relevant page. Always check the "Last reviewed" date on any page and verify figures and conditions directly on revenue.ie before making a claim.

No liability

D'Emilia Accounting and the operators of this site accept no liability for any loss arising from reliance on the information published here. This includes but is not limited to: a Rent Tax Credit claim that is rejected, reduced, or reversed following a Revenue review; any interest, surcharge, or penalty arising from an incorrectly filed return; or any other financial outcome connected to the information on this site.

If you are uncertain about your eligibility or your claim is complex, consult a qualified accountant. D'Emilia Accounting can be contacted at contact@demiliaaccounting.ie.

Last reviewed: July 2026