Who qualifies
Anyone who has reached their 65th birthday by 31 December of the relevant tax year, with a doubled credit for jointly assessed couples once one spouse turns 65.
How to claim
Update your date of birth in myAccount Manage My Record. Revenue applies the credit automatically from the start of the tax year in which you turn 65 and reissues your RPN.
Detailed explanation
The Age Tax Credit is a small but useful credit aimed at older taxpayers. From 2026 it is worth 245 euro for a single person and 490 euro for a married couple or civil partnership where at least one spouse is 65 or over. The credit is granted in full from the start of the tax year in which the person turns 65, regardless of the actual birth month. It sits alongside the wider Age Exemption rules which fully exempt certain low-income pensioners from income tax. The Age Exemption applies where total income does not exceed 18,000 euro single or 36,000 euro married couple, with marginal relief at 40 percent on income just above those limits. If your income is high enough that the Age Exemption does not apply, the Age Credit still does, alongside the Personal Credit and any PAYE credit if you draw a public service or company pension under PAYE. Department of Social Protection state pensions are taxable but paid gross, so Revenue collects the tax due by reducing your other PAYE credits. The Age Tax Credit is a non-refundable credit and cannot be used to reduce DIRT on deposit interest. If both spouses turn 65 in different years, joint assessment ensures the doubled credit applies from the year the first spouse hits 65. Revenue does not require any documentation other than the date of birth on file.
Worked example
Tom is 67 and earns 30,000 euro from a private pension and a part-time job. Tax: 20 percent on 30,000 = 6,000. Less Personal Credit 2,000, PAYE Credit 2,000, Age Credit 245 leaves 1,755 euro income tax. After USC of around 700 euro and reduced PRSI he keeps roughly 27,500 euro net.