Rent Tax Credit: what it's worth and how to claim missed years

Budget 2027, announced in October 2026, proposes increasing the credit to €1,150 (€2,300 for a jointly assessed couple) for 2027 and 2028. It becomes law when the Finance Bill passes.

The credit is the lower of the amount above and 20% of the rent you paid. It can only reduce tax you actually paid, so if your tax for the year was less than the credit, your refund is limited to the tax paid.

Revenue's conditions include:

• You paid rent for a home you live in as your main residence, or for a child's accommodation while they attend an approved course.
• The tenancy is registered with the Residential Tenancies Board where registration is required.
• You aren't receiving housing supports such as HAP or Rent Supplement for the same rent.
• Your landlord isn't a close relative. Rent paid to a parent or child doesn't qualify.

There are further rules for rent-a-room arrangements and digs. Check the full conditions on revenue.ie or ask us.

You can claim yourself in Revenue myAccount. For the current year, use the in-year claim. For earlier years, add it to that year's income tax return. You'll need your address and Eircode, your landlord's name, the rent you paid and the dates of the tenancy, and the RTB registration number if you have it.

If you'd like us to check every year and claim for you, our fee is a share of the refund for each year, with no fee if there's no refund. See fees.

• Missing earlier years. Many people claim the current year and forget the four years before.
• Couples both claiming separately when they're jointly assessed, or neither claiming.
• Forgetting rent paid for a student child's accommodation.

Missed the Rent Tax Credit? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.