Irish Tax Credits 2026

25 tax credits explained with 2026 amounts and worked examples.

If you also have a UK PAYE slip, see How do I check my payslip is correct?.

personal

Personal Tax Credit

€2,000 (€4,000 married)

Tuition Fees Tax Relief

€1,400

family

Married or Civil Partner Tax Credit

€4,000 (€4,000 married)

Widowed Person or Surviving Civil Partner Credit

€2,540

Single Person Child Carer Credit

€1,900

Home Carer Tax Credit

€1,950

Incapacitated Child Tax Credit

€3,800

Dependent Relative Tax Credit

€305

work

Employee (PAYE) Tax Credit

€2,000

Earned Income Credit

€2,000

Fishers Tax Credit

€1,270

Seafarer Allowance

€6,350

Pension Contribution Tax Relief

€0

Additional Voluntary Contributions Pension Relief

€0

Cycle to Work Scheme Relief

€1,250

Small Benefit Exemption

€1,500

TaxSaver Commuter Ticket Scheme

€0

Revenue Job Assist Legacy Relief

€0

age

Age Tax Credit

€245 (€490 married)

medical

Blind Persons Tax Credit

€1,950 (€3,900 married)

Medical Expenses Tax Relief

€0

Nursing Home Tax Relief

€0

Permanent Health Benefit Premium Relief

€0

housing

Mortgage Interest Tax Credit

€1,250

Rent Tax Credit

€1,000 (€2,000 married)