Many eligible renters have never claimed. The credit runs to the end of 2028 and can be backdated.
The Rent Tax Credit is worth €1,000 a year to a single renter and €2,000 to a jointly assessed couple. It was extended to the end of 2028 in Budget 2026. It was reported that a further increase, mooted at €300, is pretty much over the line for Tuesday’s Budget. If confirmed, that would take the credit to €1,300 and €2,600 from 2027.
Who can claim
You must be paying rent for your own home, or for a property you use to attend work or an approved course, or for a child under 23 in approved third-level education. The tenancy must be registered with the Residential Tenancies Board unless it is a licence arrangement such as rent-a-room. You cannot claim if you receive the Housing Assistance Payment or if the landlord is a parent.
The credit reduces your income tax bill. If your tax liability is lower than the credit, you get only the amount of tax you paid. Someone earning below the tax threshold gets nothing from it.
How to claim
For previous years, log in to Revenue’s myAccount, go to Review your tax, select the year, and add the Rent Tax Credit under tax credits. You need the landlord’s name and address, the RTB registration number, and the amount of rent paid. Refunds are usually paid within a few weeks.
For the current year, you can claim in real time through the same system and have the credit applied to your payslip for the rest of the year.
The credit was introduced for 2022, so claims can be backdated four years. A single renter who has never claimed could be owed €4,000 for 2022 to 2025 inclusive, rising to €5,000 once 2026 is added next January.
Why so many miss it
Revenue data has consistently shown take-up well below the number of eligible renters, particularly among younger people and those in house shares. The RTB registration number is the usual sticking point. Tenants are entitled to ask the landlord for it, and the RTB can confirm whether a tenancy is registered.
Mortgage interest relief
For comparison, mortgage interest relief for homeowners who saw repayments rise was extended for two more years in Budget 2026 and is expected to continue. It is worth considerably less than the Rent Tax Credit to most recipients.
