In short
If you're 65 or over at any point in the tax year, or your spouse or civil partner is, you get the Age Tax Credit: €245 a year if single or widowed, €490 if married or in a civil partnership. People over 65 on lower incomes may not pay income tax at all, under the exemption limits.
How much it's worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Age Tax Credit, single or widowed | €245 | €245 | €245 | €245 | €245 | €245 |
| Age Tax Credit, married or civil partners | €490 | €490 | €490 | €490 | €490 | €490 |
2022 to 2026: Revenue's published figures. 2027: announced in Budget 2027, law once the Finance Bill passes. ◆ means not yet confirmed. Every credit by year.
The over-65 exemption limits
If your total income is under €18,000 a year (€36,000 for a married couple or civil partners where either is 65 or over), you're exempt from income tax. Just above the limit, marginal relief may reduce your tax ◆. The limits rise for dependent children.
Other things to check over 65
- USC: over-70s and full medical card holders with income of €60,000 or less pay no more than 2%. Reduced USC
- PRSI: you generally stop paying PRSI from 66
- Pensions: credits split wrongly between the State Pension and an occupational pension are a common cause of overpaying
Get your tax back for missed years
Missed the Age Tax Credit? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Common questions
Do I need to claim the Age credit?
Revenue usually adds it automatically from your date of birth. Check it's on your Tax Credit Certificate, especially if it's your spouse who turned 65.
Sources
Revenue: Age Tax Credit, and exemption limits for people aged 65 or over, on revenue.ie. Amounts from Revenue's tables (1 January 2026). Confirm the exemption limits and marginal relief before publishing ◆.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
