Who qualifies
A renter paying rent on a property used as their principal private residence in Ireland, including tenants in private rentals, digs, student accommodation and certain rent-a-room arrangements.
How to claim
Claim on myAccount under Manage Your Tax, Rent Tax Credit, with your landlord RTB registration number and the rent paid in the tax year.
Detailed explanation
The Rent Tax Credit is one of the headline cost of living measures of recent years. From 2026 the credit is 1,000 euro per year for a single renter and 2,000 euro for a jointly assessed couple. It can be claimed for rent paid for a property used as a principal private residence, for rent paid on a property occupied by the claimant child while in third level education, or for rent paid by a parent for a child in approved digs. The landlord must be registered with the Residential Tenancies Board, which is the simplest way to verify eligibility. A property let by a public body, an approved housing body, or as social housing under HAP is excluded only where rent is fully paid through the housing scheme; private rent paid on top of HAP top-up does qualify. Where two unrelated adults share a tenancy each can claim their own credit on the rent they personally paid, capped at 1,000 euro each. Rent-a-room arrangements with a homeowner who also lives in the property do qualify so long as the room is the claimant principal residence and the gross rent is recorded. The credit is non-refundable; you cannot get back more than you actually paid in tax for the year. Backdated claims for 2022, 2023, 2024 and 2025 remain possible until the four-year time limit. Many renters miss the credit because they assume their landlord must consent, but Revenue does not require landlord cooperation, only the RTB number which is publicly searchable.
Worked example
Niamh rents a one-bedroom apartment in Cork city for 1,400 euro per month. Total annual rent is 16,800 euro. She claims the full 1,000 euro Rent Tax Credit, which directly reduces her income tax for 2026. If both she and her partner each rent rooms in different shared houses, they could each claim 1,000 euro individually rather than the joint 2,000.