A personal tax credit directly reduces the income tax you owe. It’s based on your personal status.

2025 personal tax credit amounts:

  • Single: €2,000
  • Married or civil partners (joint assessment): €4,000
  • Single person child carer: €1,900
  • Blind person: €1,950
  • Incapacitated child: €3,800

Revenue applies this automatically if they know your status but let them know if your circumstances change.