In short
If you, or your spouse or civil partner, are blind or severely visually impaired, you can claim the Blind Person's Tax Credit: €1,950 a year for 2025 and 2026, or €3,900 if you're both blind. If you keep a trained guide dog, you can also claim an allowance of €825 a year.
Who may qualify
- Your central vision in the better eye, with glasses or lenses, is 6/60 or less, or your field of vision is very narrow (20 degrees or less)
- An ophthalmologist or optometrist confirms this on Revenue's form
How much it's worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Blind person, single or one spouse blind | €1,650 | €1,650 | €1,650 | €1,950 | €1,950 | €1,950 |
| Both spouses blind | €3,300 | €3,300 | €3,300 | €3,900 | €3,900 | €3,900 |
| Guide dog allowance | €825 | €825 | €825 | €825 | €825 | €825 |
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 guide dog allowance is given at your highest rate of tax, so it's worth up to €330 a year.
Get your tax back for missed years
Missed the Blind Person's 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.
Sources
Revenue: Blind Person's Tax Credit and guide dog allowance, on revenue.ie. Amounts from Revenue's tables (1 January 2026). Confirm the medical criteria wording 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.
