2026 maximum credit
The Rent Tax Credit reduces Income Tax. It does not reduce USC or PRSI, and it cannot create relief beyond the Income Tax liability available to absorb it.
What counts as rent
Revenue describes rent as the amount paid for use of the property. Separate payments for utilities, board, laundry or other additional services should not be treated as rent for the credit.
Which properties can qualify?
Subject to the detailed conditions, the credit can apply to rent for a principal private residence, another property used to facilitate attendance at work or an approved course, or certain accommodation used by a child attending an approved course.
Claiming in 2026
PAYE taxpayers can claim the credit in-year through myAccount or after the year by completing the 2026 Income Tax Return. Self-assessed taxpayers with PAYE income may also have an in-year route through ROS/myAccount as described by Revenue.