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Plain-English guidance for the Personal Tax Review, payroll and Global Mobility tools. These summaries help you decide what information to enter; the linked Revenue/DSP guidance remains the authoritative source.
2026 CONDITIONS
You must pay qualifying rent for qualifying accommodation. The claimant must meet Revenue's tenant/landlord and property-use rules. The credit is limited by qualifying rent, the annual cap and your Income Tax liability.
2026 CONDITIONS
You must be required to work remotely for substantial periods rather than simply bringing work home. Only qualifying remote-working days count. For 2026, Revenue’s formula apportions qualifying electricity, heating and broadband costs for those days, deducts relevant employer remote-working payments and then applies 30%.
2026 CONDITIONS
You, or your spouse/civil partner where jointly assessed, must be 65 or older during the tax year. The amount depends on assessment status.
2026 CONDITIONS
The claimant must meet Revenue's qualifying visual-impairment conditions and hold the required medical certification. A higher combined credit can apply where both jointly assessed spouses/civil partners qualify.
2026 CONDITIONS
You must substantially maintain a qualifying relative who cannot maintain themselves in the circumstances specified by Revenue. For 2026 the relative's income generally cannot exceed €18,548. Special rules apply where the relative is your child/carer.
2026 CONDITIONS
You must be married or in a civil partnership and jointly assessed, with one spouse/civil partner caring for a dependent person. The dependent person cannot be your spouse/civil partner. The credit is restricted as the home carer's income increases.
2026 CONDITIONS
The child must be permanently incapacitated physically or mentally and there must be a reasonable expectation that they will be unable to maintain themselves when over 18. Medical evidence is required.
2026 CONDITIONS
The claimant must be a qualifying primary or secondary claimant caring for a qualifying child and must meet Revenue's single-person/household conditions. The credit also increases the standard-rate band.
2026 CONDITIONS
You must be widowed/a surviving civil partner, have a qualifying dependent child, not have remarried by the start of the year and not be cohabiting. It is available for five years after the year of bereavement, with a reducing credit each year.
2026 CONDITIONS
You must have paid qualifying health expenses and cannot claim relief for amounts reimbursed by insurance, another person or another source. Most qualifying expenses receive relief at 20%; nursing-home expenses have separate treatment.
2026 CONDITIONS
The expense must be qualifying nursing-home care paid by you and not reimbursed. Qualifying nursing-home expenditure can receive relief at your highest Income Tax rate.
2026 CONDITIONS
The carer must be employed to care for a person who is totally incapacitated. Housekeeper-only costs do not qualify. HSE/local-authority funding is excluded and interactions apply with the Incapacitated Child and Dependent Relative credits. The deduction is capped at the lower of actual qualifying cost or €75,000 per incapacitated person.
2026 CONDITIONS
For Guide Dog Allowance, the claimant must be blind/visually impaired and own a trained guide dog supplied by an accredited organisation, with supporting ownership documentation. Other assistance dogs have separate rules.
2026 CONDITIONS
Your occupation must be included in Revenue's approved flat-rate expense list and you must meet the conditions for that occupational category.
2026 CONDITIONS
You need qualifying earned income such as self-employed trading/professional income or qualifying proprietary-director income. Passive investment income does not qualify. The credit is the lower of €2,000 or 20% of qualifying income, and the Employee + Earned Income credits for the same person cannot exceed €2,000.
2026 CONDITIONS
You must satisfy Revenue's qualifying fisher, sea-day and other statutory conditions for the relevant year.
2026 CONDITIONS
You must meet Revenue's qualifying voyage, vessel, employment and day-at-sea conditions. This is a deduction rather than an ordinary tax credit.
2026 CONDITIONS
This specialist relief requires qualifying employment duties in specified countries and satisfaction of Revenue's minimum-day and qualifying-day rules. It needs a detailed travel/workday review.
2026 CONDITIONS
The employee and employer must satisfy the statutory assignment, prior-employment, income and certification conditions. Employer reporting/certification deadlines also apply.
2026 CONDITIONS
The claimant must be Irish resident and work in qualifying employment abroad while meeting Revenue's workday, return-to-Ireland and foreign-tax conditions. Detailed day-count and income information is required.
2026 CONDITIONS
You must actually pay qualifying fees for an approved course at an approved college. Non-qualifying levies are excluded. Fees are capped at €7,000 per course/person/year and a single €3,000 full-time or €1,500 part-time disregard applies before 20% relief.
2026 CONDITIONS
The donation must meet Revenue's qualifying donation rules and be made to an approved body. In many cases the tax relief is claimed by the charity rather than being paid as a personal tax credit to the donor.
2026 CONDITIONS
The mortgage, property, interest increase and other statutory conditions for the temporary credit must be met. The platform currently asks for the Revenue-confirmed/calculated credit amount rather than inferring eligibility.
2026 CONDITIONS
The room must be in your sole/main residence and the relevant gross receipts must remain within the statutory annual limit. If the limit is exceeded, the full amount can become taxable. Separate exclusions apply to some connected-person and short-term arrangements.
2026 CONDITIONS
You must be an individual landlord, own a qualifying residential premises at year-end, hold tax clearance, be LPT compliant and meet the qualifying tenancy/marketing rules. Connected-person lettings do not qualify. For 2026 the relief is the lowest of €1,000, 20% of qualifying-premises Case V profit, or 20% of overall Case V income after relevant capital allowances/losses.
2026 CONDITIONS
Treatment depends on whether payments are legally enforceable and whether they are for a former spouse/civil partner or children. Only qualifying payments receive the relevant deduction/tax treatment.
2026 CONDITIONS
Revenue must make a qualifying determination in respect of the artistic work and the income must come from qualifying works. Statutory limits and exclusions apply.
SHADOW PAYROLL
For inbound assignees, Revenue accepts that bonuses should be charged by reference to the duties to which the bonus relates. Revenue's Example 8.1 shows a bonus paid during an Irish assignment can be outside Irish PAYE where it was wholly earned before arrival and the employee worked only outside Ireland during that earning period. If a 2026 bonus relates wholly to 2025 duties and there were no Irish duties in that bonus earning period, the Irish-attributable amount is nil. If the performance period includes both Irish and non-Irish duties, only the portion attributable to Irish duties should be brought into the Irish shadow-payroll calculation. A bonus paid after repatriation can still be Irish-taxable to the extent it relates to duties previously performed in Ireland.
SHADOW PAYROLL
For regular remuneration, the platform uses actual Irish workdays divided by actual total workdays for the relevant period. Public holidays, leave and other genuine non-working days should be reviewed rather than automatically assumed. Non-regular remuneration such as a bonus may need a different earning period from the current payroll month.
SHADOW PAYROLL
TaxComply Ireland's standard methodology uses the immediately preceding month's ECB monthly-average reference rate and identifies the reference month in the calculation. This is a platform convention, not a Revenue-prescribed monthly-average method. Revenue's PAYE manual states that it will accept the exchange rate at the date the employer calculates the related tax liability or the actual payment date, provided the chosen method is used consistently. Employers should confirm that the platform convention is appropriate for their payroll policy before relying on it.
2026 PRSI
Employment classes: Class A is common in private-sector employment. Classes B, C and D generally relate to specified pre-1995 public-service employments; Class H applies to NCOs and enlisted Defence Forces personnel. Class J has nil employee PRSI.
Ages 66–69: age alone does not necessarily stop PRSI. A person under 70 who is not receiving the State Pension (Contributory) may remain in their normal employment class. A recipient of the State Pension (Contributory) generally moves to Class J.
Age 70+: this review automatically applies Class J employee treatment.
Class S: may apply to self-employed people, certain company directors and certain people with investment or rental income. The 2026 self-assessed blended rate is 4.2375%, subject to the applicable €650 minimum.
Department of Social Protection — 2026 PRSI guide →