Rent Tax Credit in Ireland: A Complete Guide (2022–2025)

The Rent Tax Credit is one of the most valuable - and most underclaimed - tax reliefs in Ireland. If you rent a home, pay for a student’s accommodation, or cover other eligible rental costs, you could be entitled to hundreds or even thousands of euro back from Revenue.

Yet, despite its simplicity, many people don’t realise they qualify - or they make mistakes that cost them their refund. In this guide, we’ll cover everything you need to know about the Rent Tax Credit, including edge cases, scenario breakdowns, and why using Irish Tax Hub is the smartest way to make sure you get every cent you’re owed.

What Is the Rent Tax Credit?

The Rent Tax Credit is a non-refundable credit that directly reduces the amount of income tax you pay. Unlike deductions, which simply lower your taxable income, a credit reduces your tax liability euro for euro.

If you owe €1,500 in income tax and you have a €1,000 Rent Tax Credit, your bill drops to €500.

From 2024 onwards, the value has doubled, making it more important than ever to claim it.

How Much Can You Claim?

• 2022 & 2023: €500 for individuals, €1,000 for jointly assessed couples
• 2024 & 2025: €1,000 for individuals, €2,000 for jointly assessed couples

This is per person - not per property. In a shared rental, each eligible tenant can claim their own credit.

Most people stop here, but Irish Tax Hub goes further. When we prepare your return, we cross-check all other credits you might qualify for at the same time - like medical expenses, flat-rate job expenses, tuition fees, and more. Many of our clients are shocked at how much extra they get back beyond the Rent Tax Credit alone.

Who Qualifies?

You can claim if you:

• Are paying rent for your main home, a dependent child’s accommodation (including digs or licensed student housing), or for work/education-related accommodation away from home
• Are tax resident in Ireland in the year you claim
• Are not renting from a connected person (parent, child, sibling, spouse, civil partner, or their companies/trusts)
• Are not receiving housing supports like HAP, Rent Supplement, or RAS for that rental

Common Misunderstandings That Cost You Money

1. Thinking digs don’t count – They do, as long as the payment is for accommodation and meets the rules
2. Believing you can’t claim for a student child – You can, if you pay the rent and your child meets the criteria.
3. Assuming you missed the window – You can back-claim up to four years. If you haven’t claimed for 2022 or 2023, you can still get it now
4. Not knowing about RTB registration rules – Some accommodation types require it; fail to check, and your claim could be denied

Examples of How the Credit Works

Example 1 – Single Renter, 2025
Maria pays €1,200 per month in rent for her Dublin apartment. She claims the €1,000 credit through her tax return. Her tax bill drops instantly by €1,000.

Example 2 – Couple, Jointly Assessed, 2024
James and Aisling pay €1,800 per month in rent. They claim €2,000 in their joint return, reducing their combined tax bill by the full €2,000.

Example 3 – Parent Paying Student Rent
Siobhan pays €700 per month for her son’s digs while he attends college. She claims €1,000 in 2024, lowering her tax bill accordingly.

Example 4 – Back-Claiming
Mark never knew about the credit until 2025. Irish Tax Hub files for 2022, 2023, and 2024 in one go. He gets a total of €2,500 in rent tax credits, plus other reliefs he didn’t know he qualified for.

How to Claim the Rent Tax Credit

You can apply through Revenue’s myAccount or by filing a Form 12/11 tax return, depending on your circumstances. You’ll need:

• Proof of rent paid (receipts, bank statements, tenancy agreement)
• Landlord’s name and address (and RTB number, if applicable)
• Dates and amounts of payments

Doing it yourself sounds simple — but the devil is in the detail. Submit incomplete or incorrect information, and Revenue may delay or reject your claim.

With Irish Tax Hub, you don’t just claim the Rent Tax Credit - we prepare your full tax return, ensure all your documentation meets Revenue’s standards, and include every other credit and relief you’re entitled to. That’s the difference between “some money back” and “maximum money back”.

Why Irish Tax Hub Is the Smart Choice

• Full eligibility check – We make sure you don’t miss out on credits you didn’t even know existed
• Retroactive claims – We handle up to four years of claims in one process
• Hassle-free filing – You give us the details; we deal with Revenue
• Faster refunds – Correct, complete claims get processed quicker
• Transparent pricing – No hidden fees; you know exactly what you’ll pay

Our clients regularly recover hundreds or thousands more than they expected because we look at the whole picture, not just the credit they came to us for

Final Word

If you rent - or pay for someone else’s qualifying accommodation - you could be owed up to €2,000 per year in Rent Tax Credits. If you’ve missed previous years, that figure could jump significantly when you back-claim.

Don’t leave money on the table. The easiest way to make sure you claim every cent you’re entitled to - for the Rent Tax Credit and beyond - is to let Irish Tax Hub handle your tax return from start to finish.

Start your claim now - complete our quick online form, and we’ll do the rest. Your refund could be days away.