Rent Tax Credit 2022 – 2025
If you are renting a private residence as your primary home, you may be entitled to claim the rent tax credit to reduce your income tax liability. (You must have an income tax liability in order to claim the credit – i.e. this is a non-refundable credit).
The amount that can be claimed is dependent on the amount of rent paid and the amount of income tax owed.
Rent paid only includes the amount for use of the property and cannot include any extra services e.g. food or laundry.
You must make a formal claim for the credit to apply either via your Form 11 Income Tax Return or via My Account. The rent must be paid under a tenancy agreement for the credit to apply. You cannot claim the credit if you are a supported tenant (HAP or RAS) or your landlord is a housing body. The credit is not available when the landlord is your parent or child.
Calculating max relief:
The rent credit is calculated as 20% of rents paid to a maximum amount. For 2024 and 2025, the maximum value of the Rent Tax Credit is €2,000 per year for jointly assessed married couples or civil partners, and €1,000 for single persons.
Our FastTax.ie tax calculators will automatically give the tax relief you are due when using our systems to complete your tax return form.
