Guides
Every tax credit and relief for PAYE employees in Ireland.
23 credits and reliefs, what each is worth, who can claim it, and how far back you can go. Most people are due at least one they've never claimed. These guides are general information. For your own situation, ask us.
Everyone and couples
Personal and PAYE credits
€2,000 each in 20262027: €2,125
- Who can claim
- Personal Tax Credit: everyone resident in Ireland. Employee (PAYE) Tax Credit: anyone with PAYE income, such as wages, an occupational pension or taxable social welfare.
- What it's worth
- €2,000 each in 2026. The PAYE credit is limited to 20% of your PAYE income if that's under €10,000. You get one PAYE credit however many jobs you have, and it can't be transferred to a spouse.
- How to claim
- Given automatically once your job is on your Revenue record. Check it in myAccount under PAYE Services.
- Budget 2027
- Both credits rise to €2,125 each from 1 January 2027. The 20% band for a single person rises to €46,500.
Tax back: Missed the Personal or PAYE credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Married person or civil partner credit
€4,000 in 20262027: €4,250
- Who can claim
- Married couples and civil partners who are jointly assessed. Also separated or divorced people who pay enough voluntary maintenance to support their former spouse.
- What it's worth
- A €4,000 credit for the couple in 2026. Most credits and the 20% band can be shared between you. If you both earn, the 20% band rises by the smaller income, up to €35,000, but that increase can't be transferred.
- How to claim
- Update your civil status in myAccount (My Profile), and your spouse confirms it. Joint assessment then applies automatically. Choose the assessable spouse by 31 March of the year.
- Budget 2027
- The married credit is expected to rise to €4,250, following the €125 rise in the personal credit, and the one-income 20% band to €55,500. To be confirmed when Revenue publishes the 2027 figures.
Tax back: Missed the married person's credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Spouse living abroad (NRAR)
Married treatment
- Who can claim
- You live in Ireland and your spouse or civil partner lives abroad.
- What it's worth
- If your spouse has no income, you get the married credit and the married 20% band. If they do have income, you get part of the relief, based on how much of your joint income is Irish.
- How to claim
- Only after the year ends, on your income tax return. You declare your spouse's income and claim Non-Resident Aggregation Relief.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the married treatment? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Family and caring
Single Person Child Carer Credit
€1,900 + wider band
- Who can claim
- You care for a child on your own: your own child, an adopted child, or a child you support at your own expense. Only one parent or guardian can claim for a child each year, and you can't be married, in a civil partnership or cohabiting.
- What it's worth
- €1,900 a year, plus an extra €4,000 taxed at 20% instead of 40%. One credit only, however many children you care for.
- How to claim
- In myAccount, or with Form SPCC1. The parent the child lives with for most of the year claims first, and can pass it to the other parent.
- Budget 2027
- No change to the €1,900 credit. The single parent's 20% band is expected to rise to €50,500.
Tax back: Missed the Single Person Child Carer Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Home Carer Tax Credit
Up to €1,950 in 20262027: €2,050
- Who can claim
- Married couples or civil partners, jointly assessed, where one of you cares for a dependent person: a child you get Child Benefit for, someone aged 65 or over, or someone permanently incapacitated. Not your spouse.
- What it's worth
- €1,950 in 2026 if the carer's own income is under €7,200. Above that it drops by half of the excess, and stops at €11,100. Carer's Allowance and Carer's Benefit don't count as income. You can't have both this credit and the increased 20% band.
- How to claim
- In myAccount, or with the Home Carer Credit claim form.
- Budget 2027
- Rises to €2,050 from 1 January 2027.
Tax back: Missed the Home Carer Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Widowed Parent Tax Credit
Up to €3,600 a year
- Who can claim
- A widowed person or surviving civil partner with a dependent child living with them, who has not remarried and is not cohabiting.
- What it's worth
- For the 5 years after the year of death: €3,600, €3,150, €2,700, €2,250, then €1,800. One credit, however many children.
- How to claim
- Through MyEnquiries in myAccount, or in writing to Revenue.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the Widowed Parent Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Incapacitated Child Tax Credit
€3,800 in 2026
- Who can claim
- The parent or guardian of a child who is permanently incapacitated, physically or mentally, and is expected to be unable to support themselves after 18.
- What it's worth
- €3,800 in 2026 for each child. If more than one person supports the child, it's split between them.
- How to claim
- With claim Form 1, or Form 2, which a doctor certifies.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the Incapacitated Child Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Dependent Relative Tax Credit
€305 in 2026
- Who can claim
- You support a relative (yours or your spouse's) who can't support themselves because of old age or infirmity, or a widowed parent. Their total income can't exceed €18,548 in 2026.
- What it's worth
- €305 in 2026. If more than one person supports the relative, it's split between them.
- How to claim
- In myAccount: PAYE Services, Manage your tax, Claim tax credits, then You and your family.
- Budget 2027
- No change to the €305 credit announced. The relative's income limit moves each year with the State Pension.
Tax back: Missed the Dependent Relative Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Employing a carer
Relief at your top rate
- Who can claim
- You pay a carer, or a care agency, to look after you or a family member who is totally incapacitated.
- What it's worth
- Up to €75,000 a year for each incapacitated person, given at your highest rate of tax.
- How to claim
- On your income tax return, or with Form HK1.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the relief for employing a carer? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Home
Rent Tax Credit
Up to €1,000 in 20262027: €1,150
- Who can claim
- You pay rent for your home, for a place you use for work or an approved course, or for your child's student accommodation. You need income tax to set it against.
- What it's worth
- Up to €1,000 a year (€2,000 for a jointly assessed couple) for 2024 to 2028, and up to €500 (€1,000) for 2022 and 2023. Bills, board and laundry don't count.
- How to claim
- In myAccount, or on your income tax return for past years.
- Budget 2027
- Rises to €1,150 a year (€2,300 for a jointly assessed couple) for 2027 and 2028.
Tax back: Missed the Rent Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Mortgage Interest Tax Credit
Up to €1,250
- Who can claim
- You had a mortgage on your home with €80,000 to €500,000 outstanding on 31 December 2022.
- What it's worth
- 20% of the increase in interest you paid compared with 2022: up to €1,250 for each of 2023, 2024 and 2025. For 2026 it's based on half the increase, up to €625.
- How to claim
- On your income tax return for each year.
- Budget 2027
- No extension for 2027 was announced, so 2026 is the last year under the current rules.
Tax back: Missed it? You can still get the tax back as a tax refund for 2023, 2024 and 2025. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Help to Buy
Up to €35,000
- Who can claim
- First-time buyers buying or self-building a new home worth €500,000 or less, with a mortgage of at least 70%, who will live in it for 5 years.
- What it's worth
- A refund of income tax and DIRT you paid in the 4 years before you apply. Up to €30,000 for applications until 6 October 2026, and up to €35,000 from 7 October 2026 to 31 December 2029, and no more than 10% of the price.
- How to claim
- Apply online in myAccount or ROS before you buy.
- Budget 2027
- The maximum rose to €35,000 for applications from 7 October 2026, and the scheme runs to the end of 2029.
Tax back: Help to Buy is itself a refund: you get back income tax and DIRT you paid in the four years before you apply. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Remote working relief
30% of home bills
- Who can claim
- You work from home for your employer and pay for electricity, heating or broadband.
- What it's worth
- 30% of those bills, for the days you worked from home, less any allowance your employer paid. Relief is at your highest rate. Laptops and furniture don't count.
- How to claim
- In myAccount during the year, or on your income tax return. Upload the bills or receipts.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the remote working relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Health
Medical expenses relief
20% back
- Who can claim
- Anyone who paid for healthcare for themselves or someone else: doctors and consultants, hospital care, prescribed medicines, non-routine dental work, physiotherapy on referral, IVF and more.
- What it's worth
- 20% of what you paid. Routine dental and eye care don't qualify, and nor does anything paid back by insurance or the HSE.
- How to claim
- Upload receipts in myAccount during the year, or claim on your income tax return. Keep receipts for 6 years.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the medical expenses relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Medical insurance, incl. employer-paid
Up to €200 per adult
- Who can claim
- Anyone who pays health or dental insurance, including where your employer pays it for you.
- What it's worth
- 20% of the premium, up to €1,000 for each adult and €500 for each child: a maximum of €200 and €100.
- How to claim
- Usually taken off the price by your insurer. If your employer pays it, you claim it yourself in myAccount or on your tax return.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the health insurance relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Income protection insurance
Relief at your top rate
- Who can claim
- You pay into a Revenue-approved income protection (income continuance) plan.
- What it's worth
- Relief on premiums up to 10% of your total income for the year. There's no relief from PRSI or USC, and any payout is taxable.
- How to claim
- Through payroll if your employer deducts it. Otherwise in myAccount under Health, then Income Continuance.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the income protection relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Nursing home fees
Relief at your top rate
- Who can claim
- The person who pays fees for a nursing home that provides 24-hour on-site nursing care.
- What it's worth
- Relief at your marginal rate, up to 40%. Not on the part the HSE pays under Fair Deal.
- How to claim
- In myAccount during the year, or on your income tax return.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the nursing home fees relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Blind Person's Tax Credit
€1,950 in 2026
- Who can claim
- Your sight is no better than 6/60 in your better eye with glasses, or your field of vision is 20 degrees or less. Not available for a child.
- What it's worth
- €1,950 a year, or €3,900 if both spouses or civil partners qualify.
- How to claim
- In myAccount: Add new credits, then Health. Upload a certificate from an ophthalmologist, ophthalmic surgeon or optometrist.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the Blind Person's Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Reduced USC
No more than 2%
- Who can claim
- Your income is €60,000 or less and you are 70 or over, or hold a full medical card (not a GP visit card).
- What it's worth
- USC of 0.5% on the first €12,012 and 2% on the rest, for the whole year.
- How to claim
- Automatic at 70. Medical card holders contact Revenue to get it.
- Budget 2027
- No change to the reduced rates. Full medical card holders under 70 keep them for 2027.
Tax back: Paid USC at the full rate when you were due the reduced rate? You can get that tax back as a refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Work, study and retirement
Flat rate expenses
Set amount by job
- Who can claim
- Employees in jobs that have a set allowance agreed with Revenue, such as nurses, healthcare workers, teachers and many trades.
- What it's worth
- A fixed amount for tools, uniforms and registration fees, deducted from your taxable income.
- How to claim
- You must claim it, in myAccount for this year or on your income tax return for past years.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the flat rate expenses? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Tuition fees relief
20% of fees
- Who can claim
- Whoever paid the fees, including the student contribution, for an approved course at an approved college.
- What it's worth
- 20% relief on up to €7,000 per course per student each year. The first €3,000 (full-time) or €1,500 (part-time) isn't covered, deducted once a year. Admin fees and levies don't count.
- How to claim
- In myAccount, on your income tax return, or with Form IT31.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the tuition fees relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Pension contributions
Relief at your top rate
- Who can claim
- Anyone paying into a pension, PRSA or AVC.
- What it's worth
- Relief at your highest rate, on up to 15% of earnings under 30, rising to 40% at 60 and over, on earnings up to €115,000.
- How to claim
- Usually through payroll. Personal contributions are claimed in myAccount or on your tax return.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the pension tax relief? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Age Tax Credit (65+)
€245 or €490
- Who can claim
- You, or your spouse or civil partner, are 65 or over during the year.
- What it's worth
- €245 a year, or €490 for a married couple or civil partners.
- How to claim
- Added automatically from your date of birth. Check it's on your Tax Credit Certificate in myAccount.
- Budget 2027
- No change announced in Budget 2027.
Tax back: Missed the Age Tax Credit? You can still get the tax back as a tax refund for every year since 2022. Check my tax refund →
Summarised from Revenue's guidance, checked November 2026. 2027 figures are from Budget 2027 until Revenue publishes its 2027 tables.
Amounts are for 2026 unless stated. Every guide shows the figures for each year from 2022, and the Budget 2027 changes. Every guide is checked against Revenue sources and reviewed by a tax consultant before publishing.
Updated for Budget 2027
All Irish tax credits and rates, 2022 to 2027
Every credit, rate band and USC band by year, including the changes announced on 6 October 2026.
Refunds and returns
How the process works
Check a tax agent, avoid scams
Five checks before anyone files for you, and the red flags of refund scams.
How long does a refund take?
The four stages, and how to avoid delays.
Emergency tax
Why it happens, how to fix it, and getting the money back.
Leaving Ireland
Why you may be due a refund, and what to sort out before you go.
Do I need a Form 11?
Side income, rental income and directorships, and the deadline.
Form 12 or Form 11?
Which return is yours, where you file it, and by when.
Preliminary tax
The 90%, 100% and 105% tests, and the first-year trap.
More Irish tax topics
What people are asking about now
Pension auto-enrolment
The new MyFutureFund deduction on your payslip, explained.
Social welfare and tax
Illness, Jobseeker's and Maternity Benefit: why your credits change.
Local Property Tax
What homeowners pay, and why it affects other credits.
Flat rate expenses by job
Health, education, Gardaí, retail, trades and more.
Tax terms explained
Statement of Liability, RPN, MyEnquiries and other terms in plain English.
Credits and rates by year
Every figure from 2022 to Budget 2027.
By situation
Guides for where you are in life
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