Everything private renters need to know about claiming up to €1,000 per year back from Revenue — rates, eligibility, how to claim, and back-claiming for 2022–2025.
The Rent Tax Credit is an income tax credit introduced in Budget 2023 for the 2022 tax year. It gives private tenants a direct reduction in the income tax they owe — not a deduction from income, but a credit applied pound-for-pound against your final tax bill.
The credit equals 20% of the annual rent you paid, capped at €1,000 per person per year. For a jointly-assessed couple, the cap is €2,000 (€1,000 claimed by each partner).
| Tax year | Single person | Jointly-assessed couple |
|---|---|---|
| 2022 | €500 | €1,000 |
| 2023 | €750 | €1,500 |
| 2024 | €1,000 | €2,000 |
| 2025 | €1,000 | €2,000 |
| 2026 | €1,000 | €2,000 |
A single person who has been renting continuously since 2022 and claims all four back-years plus 2026 could receive a total of €4,250 in tax credits (€500 + €750 + €1,000 + €1,000 + €1,000).
The credit equals 20% of your annual rent, capped at €1,000 per person. Here are common scenarios:
| Monthly rent | Annual rent | Credit (20%) | Capped? |
|---|---|---|---|
| €400/month | €4,800 | €960 | No |
| €417/month | €5,004 | €1,000 | At cap |
| €800/month | €9,600 | €1,000 | Yes — capped at €1,000 |
| €1,200/month | €14,400 | €1,000 | Yes — capped at €1,000 |
| €250/month | €3,000 | €600 | No |
Key point: If you pay more than €417/month in rent, you receive the maximum credit of €1,000. Paying more rent does not increase the credit beyond €1,000 per person.
Yes. The deadline to claim the Rent Tax Credit for 2024 is 31 December 2028. The 2024 credit is worth up to €1,000 per person — the same as 2025 and 2026.
If you paid private rent in 2024 and have not yet claimed, submit the claim now through Revenue myAccount by selecting "2024" in the Review Your Tax section. You can claim multiple years in a single session.
If you have never claimed the Rent Tax Credit, you may be owed money going back to 2022. The total for a single person who was renting privately throughout is:
| Year | Credit (single person) | Claim deadline |
|---|---|---|
| 2022 | €500 | 31 Dec 2026 — urgent |
| 2023 | €750 | 31 Dec 2027 |
| 2024 | €1,000 | 31 Dec 2028 |
| 2025 | €1,000 | 31 Dec 2029 |
| 2026 | €1,000 | 31 Dec 2030 |
| Total | €4,250 |
You can claim the Rent Tax Credit if all of the following apply:
You do NOT need a written lease — verbal rental agreements qualify. The property does not need to be in a Rent Pressure Zone.
| Situation | Eligible? |
|---|---|
| Private tenant (no State support) | ✅ Yes |
| HAP (Housing Assistance Payment) recipient | ❌ No |
| Rent Supplement recipient | ❌ No |
| RAS (Rental Accommodation Scheme) tenant | ❌ No |
| Social/council housing tenant | ❌ No |
| Rent-a-room scheme (renting a room in owner's home) | ❌ No |
| Student in private accommodation (parent claiming) | ✅ Yes |
| Renting from a relative at arm's length | ✅ Yes (conditions apply) |
Go to revenue.ie → myAccount. If you don't have an account, you can create one using your PPSN, date of birth and phone number.
Select the tax year you want to claim for. You can claim for the current year and up to 4 previous years.
Enter the total rent paid during that year and your landlord's PPSN or Tax Reference Number.
Revenue will update your tax record and issue any refund to your bank account or via a tax credit certificate.
Revenue may follow up with your landlord to verify the claim. Landlords are legally required to be registered for tax.
We file your Rent Tax Credit for you — current year plus up to 4 years back (2022–2025). You don't need to touch myAccount.
The Rent Tax Credit is an income tax credit introduced in Budget 2023 for the 2022 tax year. It allows private tenants in Ireland to claim back 20% of the rent they pay each year, up to a maximum of €1,000 per person (€2,000 for a jointly-assessed couple).
In 2026, the Rent Tax Credit is worth up to €1,000 per person or €2,000 for a jointly-assessed couple per year. It equals 20% of the annual rent you paid, capped at those figures.
Yes. The credit applies to both formal written leases and verbal/informal rental arrangements. You do not need a Rent Pressure Zone or a tenancy registered with the RTB. You do need to be able to confirm the amount paid if Revenue asks.
PAYE employees claim via Revenue myAccount → Review Your Tax → PAYE Services → Claim Tax Credits → Rent Tax Credit. Self-assessed taxpayers include it on their annual Form 11. The credit applies against your income tax for the year.
Yes. You can claim the Rent Tax Credit for 2022, 2023, 2024 and 2025. For each year, you submit a request via Revenue myAccount by filing an Income Tax Return for that year. The 4-year back-claim window means the 2022 claim must be submitted by 31 December 2026.
Yes. Revenue requires your landlord's PPSN or their Tax Reference Number to process the claim. If your landlord is reluctant to provide it, note that they are legally required to be registered for tax.
Disclaimer: This content is for general information only. Tax rules change and individual circumstances vary. Always verify at revenue.ie or speak to a qualified tax adviser before making decisions.
Our accountants can review your situation, calculate your exact Rent Tax Credit and submit it directly to Revenue. We also check for other credits you might be missing.
The Rent Tax Credit was introduced for the 2022 tax year. Many tenants who qualified in 2022 never claimed because the relief was brand new and Revenue's system wasn't set up for it until later in 2023. You can still fix that.
How much could you get for 2022? Up to €500 per person (€1,000 for a couple in a joint assessment). The credit offsets tax you already paid — so it comes back as a cash refund.
What you need to claim 2022:
Step-by-step for 2022 back-claim:
What if my landlord won't give me their PPSN? Legally, landlords are required to provide their tax number so you can claim your credits. If they refuse, you can contact Revenue directly — in some cases Revenue can verify the tenancy and process the claim without the landlord's co-operation. D'Emilia Accounting has helped clients in exactly this situation.
Need help claiming the 2022 credit before the deadline?
Get help from a tax adviser →If you moved to Ireland from abroad — whether from Brazil, Nigeria, India, Pakistan, the Philippines, or anywhere else — you are entitled to the Rent Tax Credit on exactly the same terms as Irish citizens, provided you pay tax in Ireland.
The nationality or visa type does not affect eligibility. What matters is:
Common issues for immigrants claiming the credit:
D'Emilia Accounting is Dublin-based and specialises in tax returns for immigrants and international workers. We handle everything from PPSN applications to Rent Tax Credit claims and self-assessed returns — in Portuguese, Spanish, and English.
Most people submit their claim and then wait, unsure what to expect. Here's exactly what happens:
Revenue updates your tax credit certificate (P2C) within a few business days. Your employer downloads the new certificate and adjusts your PAYE — you'll see a lower tax deduction on your next payslip, and the backlog for the year-to-date is refunded in the same payrun. No cheque, no bank transfer — it just appears as a smaller tax deduction.
Revenue processes the review and issues a Statement of Liability showing you are owed a refund. The refund is transferred directly to the bank account registered on your myAccount profile. This typically takes 3–10 business days after Revenue processes the return.
Revenue may ask you to verify the tenancy details — particularly if the landlord's PPSN doesn't match their records. You may be asked to upload:
This doesn't mean there's a problem — it's a routine check for new or unverified tenancies. Respond promptly and upload what they ask for. The claim is usually resolved within 5 business days of your response.