Common 2026 credits
Employee Tax CreditUp to €2,000 per qualifying PAYE earner
Single Person Child Carer Credit€1,900 plus an additional €4,000 standard-rate band where due
Home Carer Tax CreditMaximum €1,950; income taper applies
Age Tax Credit€245 single / €490 jointly or separately assessed
Dependent Relative Tax Credit€305, subject to the 2026 conditions and income limit
Incapacitated Child Tax Credit€3,800 per qualifying child
Blind Tax Credit€1,950 for one qualifying person; €3,900 where both spouses/civil partners qualify
Employee Tax Credit
The maximum Employee Tax Credit is €2,000 in 2026. Where yearly PAYE income is below €10,000, the credit is capped at 20% of that PAYE income. Where both members of a couple have qualifying PAYE income, each may have their own Employee Tax Credit.
Home Carer interaction
The Home Carer Tax Credit is not simply another credit to stack on top of every joint-assessment benefit. It interacts with the dual-income standard-rate band increase, which is why the platform checks the combination rather than applying both automatically.
Conditions still matter
A credit amount does not establish eligibility. Child, caring, dependency, residence and income conditions can apply. Use the Tax FAQ to review the supported conditions before confirming a claim.