A single employee gets €4,000 of credits automatically in 2026: the €2,000 personal credit and the €2,000 employee credit. Anything beyond that, such as the rent tax credit of up to €1,000, the home carer's credit or relief for health expenses, usually has to be claimed. Credits come off your income tax bill euro for euro, and they cannot reduce USC or PRSI.
The amounts below are Revenue's published 2026 figures as of October 2026, and most are unchanged from 2025. Budget 2027 raises several of them from 2027, covered at the end.
The main credits and their 2026 amounts
| Credit | 2026 amount | Notes |
|---|---|---|
| Single person | €2,000 | Married couple or civil partners: €4,000 |
| Employee tax credit | €2,000 | Limited to 20% of PAYE income if that is under €10,000 |
| Earned income credit | €2,000 | Self-employed; combined with the employee credit it cannot exceed €2,000 |
| Rent tax credit | €1,000 | Couple jointly assessed: €2,000. Worked out as 20% of rent paid |
| Single person child carer credit | €1,900 | Also raises the standard rate band to €48,000 |
| Home carer's credit | €1,950 | Maximum; income conditions apply to the working spouse or partner |
| Age credit | €245 | Married or civil partners: €490, from age 65 |
| Mortgage interest tax credit | €1,250 | Maximum, for qualifying mortgage interest |
Revenue also lists a dependent relative credit of €305, a blind person's credit of €1,950 and an incapacitated child credit of €3,800. These matter to a small number of households but are worth checking against Revenue's chart if they apply to you.
Credits you must claim yourself
The personal and employee credits are applied through payroll. The following usually are not, and Revenue says the claim can be made through myAccount.
- Rent tax credit. It is 20% of rent paid in the year, capped at €1,000 for an individual or €2,000 for a jointly assessed couple. Rent of €400 a month is €4,800 a year, so the credit is €960. Rent of €1,200 a month would give 20% of €14,400, which is €2,880, so the cap of €1,000 applies. Your tenancy normally needs to be registered with the Residential Tenancies Board, you cannot be receiving housing support such as HAP for the property, and the landlord cannot be your parent or child. You need enough tax liability to use it, because the credit cannot go below zero tax.
- Health expenses. Relief is generally given at the standard rate of 20%, so €1,500 of qualifying costs returns €300. Nursing home fees are relieved at up to 40%. Amounts reimbursed by insurance or the HSE do not qualify.
- Remote working relief. Employees who work from home claim through myAccount and should keep or upload bills and receipts; check Revenue's guidance for the percentage and the costs allowed.
- Home carer's and single person child carer credits. Both depend on your household circumstances and have to be applied for.
The effect can be large at modest incomes. A single employee on €30,000 owes €2,000 income tax after the standard €4,000 of credits (€6,000 gross tax). If they pay €900 a month in qualifying rent, 20% of €10,800 is €2,160, so the €1,000 cap applies and the bill falls to €1,000, half of what it was. The same person claiming €1,500 of health expenses saves a further €300, taking the bill to €700.
A tax credit is only useful up to the tax you owe. If your income tax before credits is €1,500 and your credits total €4,000, the extra €2,500 is lost rather than refunded.
How to claim and how far back you can go
For the current year, sign in to Revenue myAccount, open PAYE Services, choose to manage your tax for the current year and add new credits. For earlier years, select the review of the previous four years, request a statement of liability and complete an income tax return. In 2026 that covers 2022 to 2025. Self-assessed taxpayers claim on Form 11 through ROS.
The rent tax credit, for example, was €500 for an individual in 2022 and 2023 and has been €1,000 since 2024, so a renter who never claimed may have several years of credit available. The mechanics of an old-year claim are set out in how to claim a tax refund.
Changes announced for 2027
Budget 2027, announced on 6 October 2026, raises the personal, employee and earned income credits by €125 each to €2,125, the home carer's credit by €100 to €2,050, and the rent tax credit by €150 to €1,150 for an individual and €2,300 for a couple. These need the Finance Bill and apply to 2027, so the 2026 amounts above stand for this year. No extension of mortgage interest relief was announced, and it is set to expire at the end of 2026 according to KPMG's summary.
To see how credits fit into the calculation, read how Irish income tax works.
Frequently asked questions
Can I claim the rent tax credit?
Yes, if you rent a home in Ireland on a registered tenancy from a qualifying landlord and are not receiving housing support for it. In 2026 the credit is 20% of rent paid, up to €1,000 for a single person.
How do I claim a credit I have missed?
Use Revenue myAccount. For earlier years, request a statement of liability under the review of the previous four years and complete an income tax return.
Do tax credits ever get paid out as cash?
Only indirectly. A credit reduces tax you owe, so it produces a refund only where you have paid more tax than your credits should have allowed.
Can both partners claim the employee tax credit?
Yes, if both have PAYE income. Each can claim, but the credit cannot be transferred from one partner to the other.