Everything you need to know about Rent Tax Credit

If you paid rent for a residential property between the years 2022 to 2025, you are eligible for Rent Tax Credit (RTC).

In this article, you will find answers to your questions on RTC, including:

Do I qualify for credit?
How much credit can I claim?
What information do I need to make a claim?
How do I claim credit as a PAYE taxpayer?
How do I claim credit if I am self-assessed?
How do I claim credit for 2025?

Do I qualify for credit?

You qualify for RTC if you paid rent under a tenancy or rental agreement between the years 2022 to 2025 for a residential property in the Republic of Ireland. A residential property is defined as the entire property, such as a house or apartment, or certain room(s) within the property. A tenancy agreement is a legal arrangement where you have the right to live in and/or use a property owned by someone else in exchange for paying rent to the property owner.

If you and your landlord are related, you may be able to claim credit if the tenancy is registered with the Residential Tenancies Board (RTB) and your landlord has complied with registration requirements.

You cannot claim credit if:

• You receive State housing support like the Housing Assistance Payment (HAP), Rent Supplement, or Rental Accommodation Schemes (RAS).
• You are a member of the Oireachtas who receive an allowance under Section 836 of the Taxes Consolidation Act, 1997.
• Your landlord is a Housing Association or Approved Housing Body.
• You and the landlord are parentand child, or vice versa.
• You do not have a tenancy agreement. Learn about your rights as a tenant here.

How much credit can I claim?

The amount of credit you can claim will be calculated for you when you submit your claim. This amount will depend on what you pay for rent and Income Tax.

For 2022 and 2023, the maximum amount you can claim per year is:

• €1,000 for a jointly assessed couple. A jointly assessed couple is defined as a married couple or a civil partnership.
• €500 for all other cases

For 2024 and 2025, the maximum amount you can claim per year is:

• €2,000 for a jointly assessed couple
• €1,000 for all other cases

What information do I need to make a claim?

Remember to provide as much information as possible about your rental arrangement when you make a claim.

Here is the information you should include in your claim:

• Your Residential Tenancies Board (RTB) number for your tenancy in the claim. This number may look like this: RTXXXX-XXXXXXXX and can be found on a confirmation  letter or email from the RTB of the property’s registration. For more information, the RTB website shows you how to find this number.
• The full address and Eircode of your rental property.
• The type of tenancy arrangement you agreed on. For example, you could have a ‘rent-a-room’ arrangement or RTB registered tenancy.
• If you have made a rental payment on a property used by your child, you must provide the child’s PPS number, date of birth, and the details of the approved course  they are attending.
• The start and estimated end date of the tenancy.
• If your landlord is a family member, describe the nature of your relationship.
• The name of the person the rent payment is made out to, if it is different from the landlord or property agent.
• The full name, correspondence address (including Eircode), residence status and PPS or Tax Reference Number of the landlord or property agent acting on the landlord’s behalf. This should be provided to you when the tenancy begins, however if you don’t have this information, you can still make a claim for the RTC.
• The gross rental payments you (or if jointly assessed, you and your partner) made over the course of the year.

When making a claim, you are not required to upload a copy of your rental agreement or a statement of the rent paid during the year. Revenue may ask for these supporting documents at a later date, so it is advised to have these documents on hand.

How do I claim credit as a PAYE taxpayer?

You can claim the credit for the years 2022, 2023, 2024 and 2025 by completing your Income Tax Return on Revenue.

Follow these steps to complete your Income Tax Return:

1. Sign into Revenue with your PPS Number, Date of Birth, and Password. If you have a verified MyGovID account, you can use your email and password to sign into Revenue. If you do not have a Revenue account, read about registering for one here.
2. Click on ‘Review your tax for the previous 4 years’ in the ‘PAYE Services’ section.
3. Request a ‘Statement of Liability’ for the required year.
4. Click on ‘Complete your Income Tax Return’
5. In the ‘Tax Credits & Reliefs’ page select ‘You and your family’ and click on ‘Rent Tax Credit’
6. Work through the claim process.
7. Submit the Income Tax Return.

How do I claim credit if I am self-assessed?

You can claim the credit for 2023 and 2024 by completing your annual Income Tax Return (Form 11) in Revenue Online Service (ROS).

Follow these steps to complete your Income Tax Return:

1. Sign into ROS with your certificate and password.
2. Open the ‘My Services’ screen.
3. Click on ‘File Return.’
4. Select ‘Income Tax’ from the dropdown menu.
5. Select the tax year 2023 or 2024.
6. Locate the ‘Rent Tax Credit’ section of the tax return and enter the information requested.

How do I claim credit for 2025?

If you are a PAYE taxpayer, you are able to claim the credit for 2025 for the rent paid in 2024.

Follow these steps to claim credit for 2025:

1. Sign into Revenue with your PPS Number, Date of Birth, and Password. If you have a verified MyGovID account, you can use your email and password to sign into Revenue. If you do not have a Revenue account, read about registering for one here.
2. Go to the ‘PAYE Services’ section.
3. Click ‘Manage your tax for the current year.’
4. Click ‘Add new credits.’
5. Under the ‘You and Your family’ section, claim the Rent Tax Credit.

Alternatively, you can also claim credit for 2025 by completing your 2025 Income Tax Return next year.

If you are self-assessed and have PAYE income, you can claim the credit this year through the ‘Manage Your Tax 2024’ option available on myAccount in ROS.

For more information on RTC visit Revenue.ie or check out their step-by-step pdf guide on how to complete the claim process here.

Need more information, advice or guidance?

We offer information, advice and guidance about the issues that matter to you. Our online Youth Information Chat service is for 16 to 25 year olds and is available Monday to Friday, 4pm to 8pm (excluding Bank Holidays).

• Chat now to a trained Youth Information Officer
• Or leave us a message and we will email you back