In Ireland, understanding tax credits is one of the best strategies and easiest ways to lower your Irish tax bill.
But what exactly are tax credits? How do they work, and which ones can you claim in 2026?
How Do Tax Credits Work in Ireland?
Before we get down to the details, let’s talk about how tax credits work. In short: a tax credit reduces the amount of tax you owe to the Irish government. Unlike deductions — which reduce your taxable income — tax credits often come directly off your tax bill.
Who Can Avail of Tax Credits?
Most residents who pay tax in Ireland can claim tax credits. This includes employees, self-employed individuals, and certain other taxpayers, depending on their circumstances.
The value of tax credits tends to vary based on your situation (for example, whether you’re single, married, widowed or have dependents). Some credits are applied automatically (once your tax records are up-to-date), while others must be manually claimed through your MyGovID ‘myAccount’ or ROS (Revenue Online Service).
Available Tax Credits in Ireland in 2026
Here’s a breakdown of the tax credits you can claim in 2026 in Ireland.
If you’re claiming tax credits for previous years, it’s always best to speak with an Irish tax expert to discuss which tax rates, bands and reliefs apply to your personal circumstances.
Personal Tax Credit
This is a foundational credit that reduces your overall income tax liability.
Who: Most taxpayers (single, separated or divorced — not claiming married, civil-partner or widow credits)
Value (2026): €2,000
Note: The value of this tax credit was also €2,000 in 2025
Requirements: Irish tax residency, an Irish domicile is not required
How to Claim: Generally applied automatically once your tax credits are correctly set in your myAccount/ROS system
Married Person’s / Civil Partner Tax Credit
If you’re married or in a civil partnership and jointly assessed, this credit helps reflect your combined financial situation.
Who: Married couples or civil partners who are jointly assessed for tax
Value (2026): €4,000
Note: The value of this tax credit was also €4,000 in 2025
Requirements: Joint assessment status for married/civil-partner couples who are Irish tax resident, an Irish domicile is not required
How to Claim: Automatically applied once your tax credits are correctly set in your myAccount/ROS system (especially if you and your partner are jointly assessed)
Widowed Person’s Credit
If you’ve lost a spouse, this credit offers support of varying levels depending on your personal circumstances and the year of bereavement.
Who: Widowed individuals not remarried.
Value (2026):
Widowed person or surviving civil partner in year of bereavement: €4,000
Widowed person or surviving civil partner without dependent child: €2,540
Widowed person or surviving civil partner with dependent child: €2,000
Widowed Parent Tax Credit (bereaved in 2025): €3,600
Note: The value of these tax credits remain unchanged from 2025
Requirements: You must be Irish tax resident, an Irish domicile is not required
How to Claim: Automatically applies once your myAccount records have been correctly updated.
Employee (PAYE) Tax Credit
For those employed under the Irish PAYE system, this credit offers relief on income tax due.
Who: PAYE employees (not self-employed or proprietary-director income)
Value (2026): €2,000
Note: The value of this tax credit was also €2,000 in 2025
Requirements: Employment under PAYE and taxable income and sometimes certain foreign pensions also.
How to Claim: Usually automatically applied, but make sure to check your Tax Credit Certificate or payroll details
Earned Income Tax Credit
If you’re self-employed or working as a proprietary director, this credit offers similar relief to the PAYE credit.
To ensure you can avail of this credit, we recommend speaking directly with a tax adviser.
Who: Self-employed individuals, directors (in qualifying circumstances), others with earned income not taxed under PAYE
Value (2026): €2,000
Note: This tax credit was also €2,000 in 2025
Requirements: Income must be earned by an Irish tax resident and qualify as “earned income,” not PAYE-taxed salary
How to Claim: Through your tax return via ROS/myAccount (however it may be automatically applied, subject to circumstance)
Home Carer Tax Credit
If one spouse/civil partner stays at home to care for a dependent (child, elderly relative, incapacitated person), this credit can be beneficial.
Who: Married couples/civil partners where one partner is a full-time home carer
Value (2026): €1,950
Note: The value of this tax credit in 2025 was also €1,950
Requirements: You must be Irish tax resident and the dependent person you care for must fulfil certain criteria defined by Revenue
How to Claim: Via myAccount or ROS
Single Person Child Carer Credit
For single parents or guardians with a dependent child, this credit aims to provide a little extra support as you juggle parenting and finance.
Who: Single parents/guardians acting as primary carer of a qualifying child
Value (2026): €1,900
Note: This tax credit was also €1,900 in 2025
Requirements: As well as being Irish tax resident and the primary carer, there are various criteria you must meet as set out by Revenue
How to Claim: Apply directly via Revenue or myAccount, it does not automatically apply
Incapacitated Child Tax Credit
If you care for a child with a permanent physical or mental incapacity, this credit aims to relieve some of the additional responsibilities and costs involved.
Who: Parents or guardians of a child certified as permanently incapacitated
Value (2026): €3,800
Note: This tax credit’s value remains unchanged from 2025
Requirements: Certification of the child’s incapacity by a medical professional along with other conditions and criteria
How to Claim: Submit your supporting documentation and application via myAccount or ROS along with your tax return
Dependent Relative Tax Credit
If you support a dependent relative (elderly, incapacitated, or otherwise unable to maintain themselves), you may be entitled to this credit. However, it’s important to note that if your dependent relative’s income is more than €18,028 in 2026, you won’t get the tax credit for that year.
Who: Taxpayers supporting a dependent relative under qualifying conditions
Value (2026): €305
Note: The tax credit and dependent relative income limit remain the same as 2025
Requirements: The dependent relative must meet Revenue’s income and dependence criteria
How to Claim: Claim via myAccount or ROS
Age Tax Credit
For older taxpayers in Ireland, there’s an extra credit to ease the tax burden. This can be especially useful for retirees or part-time earners.
Who: Taxpayers aged 65 or over (single, widowed, or married/civil-partner)
Value (2026): €245 (single/widowed/surviving civil-partner) or €490 (married / civil partner)
Note: These tax credits are the same as their 2025 value
Requirements: Must meet age threshold and be tax resident in Ireland
How to Claim: Usually automatically applied as long as your tax credit information has been correctly registered
Rent Tax Credit
If you’re an Irish tax resident who is renting privately, including student “digs”, this credit offers support for your housing costs.
Who: Private tenants (subject to conditions)
Value (2026): 20% of your rent payments in the year up to a maximum of €1,000 (single) / €2,000 (jointly assessed couple)
Note: The value of this tax credit remains the same as 2025
Requirements: As well as being Irish tax resident, there are several conditions that must be met before a rent tax credit is granted
How to Claim: Manually claim via myAccount or ROS each year
Mortgage Interest Relief (Private Residence)
For homeowners with qualifying mortgages, this relief may help if mortgage interest increases compared to 2022. For 2026, the relief will be calculated at 50% of the increase in interest paid in 2026 over interest paid in 2022.
Who: Homeowners with a mortgage balance (as per specified thresholds) on their principal private residence
Value / Relief in 2026: Relief applies at standard rate (20%) on the increase in interest paid in 2026 compared with 2022. However, as of 2026, only 50% of the increase in interest is eligible
Note: In 2025, the relief is calculated on the full increase in interest paid in 2025 over interest paid in 2022
Requirements: Must have a qualifying lender, hold the mortgage across required years, and meet other specified conditions (eg original balance within thresholds) as determined by Revenue
How to Claim: Through myAccount or ROS, providing interest statements and relevant documentation
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Blind Person’s Tax Credit
If you are certified as blind or have very limited vision, you may claim this credit.
Who: Individuals who meet the vision-impairment criteria under Revenue definitions, for married couples or civil partners, either one or both may qualify
Value (2026): €1,950 for a single person (or where one spouse/partner is blind); €3,900 for a married/civil-partner couple where both are blind
Note: These tax credits remain the same as their value in 2025
Requirements: Must have a valid medical certificate from a qualified ophthalmologist/optometrist confirming impairment per Revenue criteria (visual acuity, field-of-vision restrictions, etc) as determined by Revenue
How to Claim: This credit must be manually claimed through myAccount or ROS with supporting documentation
Guide Dog Allowance
If you’re certified as blind and own a trained guide dog, you may also be able to apply for the Guide Dog Allowance, in addition to the Blind Person’s Tax Credit. Other assistance dogs may qualify for a different relief.
Who: Blind/visually impaired individuals with a certified guide dog (or approved assistance dog in some cases)
Value: The allowance is €825 at the standard 20% rate of Income Tax (equal to a tax credit of €165)
Note: This remains unchanged from 2025
Requirements: Medical certification of blindness/visual impairment and evidence of a certified guide dog/assistance dog as well as being Irish tax resident
How to Claim: You must manually claim this allowance through myAccount or ROS along with supporting documentation
Medical Expenses Relief
Medical costs (for treatment, prescriptions, certain therapies) may be eligible for relief via a tax credit that gives you back part of what you spent.
Who: Anyone incurring qualifying medical expenses such as these during the tax year.
Value: Relief is applied at the standard rate of tax (currently 20%) on the portion of eligible expenses, there is no fixed credit amount.
Note: This relief remains the same as 2025
Requirements: You must be Irish tax resident and keep receipts/invoices that meet Revenue’s definition of eligible medical costs, not all types of costs are covered (some may be excluded)
How to Claim: Through myAccount or ROS, by declaring the expenses and submitting the necessary documentation
Tuition Fees / Third-Level Education Relief
If you, or someone you support, pays tuition for a qualifying third-level course in an approved institution, you may claim relief on part of those fees. However, no relief or additional tax credits are available for items including administration fees, student levies, sports centre charges, or the USI levy.
Who: Students themselves, or parents/guardians paying fees for a qualifying full-time or part-time third-level course at an approved college
Value: Relief is given via tax credit at the standard rate on qualifying tuition fees after the relevant “disregard” amounts set by Revenue, the maximum claim amount is €7,000 per course, per person, per academic year
Note: This relief is unchanged from 2025
Requirements: Course and institution must be approved, the fees must be eligible under Revenue guidelines and the single disregard amounts must be deducted from your claim
How to Claim: Claimable when completing your return on myAccount/ROS
Residential Premises Rental Income Relief (RPRIR)
If you own residential property and rent it out, you may qualify for a specific tax relief on rental income under RPRIR.
Who: Individual landlords of residential properties, where the rental property qualifies under Revenue’s rules
Value (2026): A maximum of €1,000 or 20% of your net rental profit (after allowances/losses), or 20% of total rental profits, whichever gives the lowest figure
Note: The maximum relief available in 2025 was €800
Requirements: Revenue outlines various conditions for claiming the relief including that property must be qualifying residential premises and all tenancies must be registered with RTB
How to Claim: On your annual tax return (Form 11) or via ROS when self-assessing, using the RPRIR section. Provide details of net rental profit and ownership share (if jointly owned).
What’s Changing in 2026 — Key Updates & Extensions
Whilst the 2026 tax year is bringing a few updates that could affect your taxes as an expat in Ireland, most of the main tax credits will stay at 2025 levels. These credits include the Personal, PAYE/Earned Income, Home Carer, Single Person Child Carer, Incapacitated Child, Dependent Relative, and Blind credits. This stability provides welcome predictability for taxpayers.
A few specific changes and extensions to be aware of:
Rent Tax Credit: extended through to 31 December 2028, providing continued support for renters.
Mortgage Interest Tax Relief: remains available in 2026, but the benefit is reduced: relief applies only to 50% of the increase in interest paid in 2026 over 2022.
Residential Premises Rental Income Relief (RPRIR): the maximum relief rises from €800 in 2025 to €1,000 in 2026.
What This Means for You (and Things to Watch Out For)
If you’re an employee, self-employed, single, or part of a couple — your core credits should remain consistent year-to-year.Renters continue to have access to meaningful relief, with long-term certainty thanks to the extension to 2028.
Families with children, dependants or caring responsibilities should keep claiming relevant supports — these credits can still significantly reduce income tax.
A Quick Claiming Checklist
To ensure you don’t miss out:
- Keep documentation organised — rent receipts, tenancy registration details, mortgage interest statements, medical or disability evidence where required.
- Update your personal details, dependants, and living arrangements in myAccount/ROS — these factors affect which credits you qualify for.
Taking advantage of the right credits can increase your take-home pay and provide valuable savings throughout the year.
What This Means if You’re New to Ireland or an Expat
If you’ve recently arrived in Ireland or you’re living here as an expat, understanding how tax credits work for you is key. The good news? In most cases, expats have access to the same tax credits as Irish residents, provided they meet the rules around tax residency. Non-residents of Ireland may have partial tax credit entitlement depending on their citizenship/EUresidency status.
A few key points to keep in mind:
- Tax Residency: To benefit from the majority of tax credits, you must be considered tax resident in Ireland. Your domicile position, however, doesn’t always impact your eligibility (see more on tax domicile).
- How to Claim: Most credits can be claimed through Revenue’s myAccount service, though you’ll need to have a PPS number first (details on applying for a PPS number).
- Double Tax Relief: If your home country has a Double Taxation Agreement with Ireland, this can help ensure the same income isn’t taxed twice (more on double taxation treaties).
As mentioned above, there’s also a lesser-known provision under Section 1032 of the Taxes Consolidation Act which may allow certain non-residents to claim specific tax credits in limited situations, even if they’re currently living abroad.
Note: If you are non-resident, speak with an Irish tax adviser before claiming relief or assuming entitlement to unused credits or a tax refund, the rules can be nuanced.
Ready to Make Sure You’re Claiming Everything You’re Entitled To?
Irish tax credits can feel complicated — but you don’t have to figure them out alone.
Our team of expert Irish Chartered Tax Advisers help expats and internationally mobile professionals make smart tax decisions, stay compliant, and keep more of what they earn.
Whether you’re new to Ireland, renting, working remotely, supporting family, or buying a home, we’ll help you unlock the credits and reliefs that apply to you.
Book a consultation with us today and get tailored advice from a dedicated tax expert who truly understands expat life.
DISCLAIMER: The material in this article is for general information purposes only and does not constitute legal or taxation advice. Specific legal, financial, investment and taxation advice should be sought before acting or refraining from acting. All information and taxation rules are subject to change without notice. Expats Taxes accept no liability whatsoever for any action taken in reliance on the information in this article or any of the articles in our blog series.
Written by Mai Clancy, BCL, LL.M, CTA
Mai is a Deloitte-trained Chartered Tax Adviser with over 14 years of experience advising private clients and businesses on Irish tax. She specialises in personal tax, succession planning, and the tax aspects of business disposals, acquisitions, and trusts and estate planning.
