In short
If you support a relative who can't fully support themselves, such as an elderly parent, and their income is below Revenue's limit, you may claim the Dependent Relative Tax Credit. It's €305 a year from 2025, and you can claim it for each qualifying relative.
Who counts as a dependent relative
- A relative of yours, or of your spouse or civil partner, who can't maintain themselves because of old age or infirmity
- Your widowed mother or father, or your spouse's, whatever their health
- Your son or daughter who lives with you, if you rely on their help because of your own old age or infirmity
You don't have to live with them. You do need to support them financially.
How much it's worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Dependent Relative Tax Credit | €245 | €245 | €245 | €305 | €305 | €305 |
| Relative's income limit | €16,156 | €16,780 | €17,404 | €18,028 | €18,548 | ◆ |
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 income limit follows the maximum State Pension (Non-Contributory), so it changes each year.
Get your tax back for missed years
Missed the Dependent Relative 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
Can my siblings and I all claim for the same parent?
Yes. If several of you support the same relative, the credit is shared between you in proportion to what each of you pays.
Can I claim for a child with a disability?
The Incapacitated Child Tax Credit is usually the right one, and it's worth more. Incapacitated Child credit.
Sources
Revenue: Dependent Relative Tax Credit, on revenue.ie. Amounts from Revenue's tables (1 January 2026). The 2027 income limit is set by the State Pension rate ◆.
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.
