In Ireland, understanding tax credits is one of the best strategies you can have for lowering your tax bill and staying compliant with local regulations.
But what exactly are tax credits? How do they work, and which ones can you claim in 2024?
We’re here to break it all down for you!
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 government. But unlike deductions that 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 non-residents, depending on their circumstances.
That said, the value of tax credits tends to vary based on your situation (e.g., whether you’re single, married, or have dependents).
While many credits are applied automatically based on your tax return, others must be claimed manually through your MyGovID “myAccount” or ROS (Revenue Online Service).
Irish Tax is complicated and hard to understand. Our FREE guide demystifies what you can do to save money TODAY. Download the guide now and learn how to keep more money in your pocket.
Available Tax Credits (2024) — Ireland
Here’s a breakdown of the tax credits you can claim in Ireland in 2024.
Note: If you’re claiming tax credits for previous years, it’s always best to speak with a local tax expert and also consult tax rates, bands and reliefs charts.
Single Person’s Tax Credit
If you’re a single, separated, or divorced individual, the Single Person’s Tax Credit can significantly reduce your tax bill. This basic personal tax credit is usually applied automatically, so you might already be enjoying its benefits!
| Who: Any single taxpayer (who is not entitled to the Married or Widowed credits). Value: €1,875 (2024) Note: The value of this tax credit was €1,775 in 2023 Requirements: Must be tax resident, domicile not required. How to Claim: Automatically applied if eligible, and once myAccount records have been accurately updated. |
Married Person’s Tax Credit
If you’re currently married, or are in a civil partnership, the Married Person’s Tax Credit aims to ease the financial strain of shared expenses.
| Who: Couples married or taxed jointly as part of a civil partnership. Value: €3,750 (2024) Note: The value of this tax credit was €3,550 in 2023 Requirements: Must be tax resident, domicile not required. Note: For the years following your marriage or civil partnership, there are 3 options for taxation: Assessment as a single person (you are both still taxed as single people)Separate assessmentJoint assessment How to Claim: Automatically applied (especially if you and your partner are jointly assessed, and once tax records are accurately updated). |
Widowed Person’s Credit
If you’ve lost a spouse, the Widowed Person’s Credit offers support of varying levels depending on your personal circumstances and the year of bereavement.
| Who: Widowed individuals not remarried. Value in 2024: Widowed person or surviving civil partner in year of bereavement — €3,750 Widowed person or surviving civil partner without dependent child — €2,415 Widowed person or surviving civil partner with dependent child — €1,875 Widowed Parent Tax Credit (bereaved in 2023) — €3,600 Value in 2023: Widowed person or surviving civil partner in year of bereavement — €3,550 Widowed person or surviving civil partner without dependent child — €2,315 Widowed person or surviving civil partner with dependent child — €1,775 Widowed Parent Tax Credit (bereaved in 2022) — €3,600 Requirements: Must be tax resident, domicile not required. How to Claim: Automatically applied once myAccount records have been correctly updated. |
Rent Tax Credit
If you’re renting privately in Ireland as an Irish tax resident, you might be eligible for the Rent Tax Credit.
| Who: Renters paying private rent (subject to conditions). Value: For 2024 and 2025, the amount of the credit is 20% of your rent payments in the year, up to a maximum credit of: €1,000 for an individual €2,000 for a couple who are jointly assessed for tax (The 2024 limits were €750 and €1,500, but these were increased for the year retrospectively in Budget 2025.) Note: For 2022 and 2023, the credit was €500 for an individual and €1,000 for a couple Requirements: In addition to being tax resident, there are several conditions that must be met before a rent tax credit is granted. More information on this can be found here. How to Claim: Through myAccount or ROS. |
Employee Tax Credit (Formerly Known as the PAYE Tax Credit)
If you’re earning through PAYE, the Employee Tax Credit may already be reflected on your PAYE Services card (as part of myAccount) — but always check, just to be sure!
| Who: Employees earning PAYE income. Value: €1,875 (2024) Note: The value of this tax credit was €1,775 in 2023 Requirements: Must be tax resident, domicile not required. Note: You are only entitled to one Employee Tax Credit, no matter how many employments you have. Additionally, the Employee Tax Credit cannot be claimed by: Proprietary directors, their spouse or civil partner on income directly related to that directorship The spouse, civil partner, or child of a person paying the incomeThe spouse, civil partner, or child of a partner in a partnership How to Claim: Automatically applied once myAccount records have been correctly updated. |
Earned-Income Tax Credit
For self-employed individuals and proprietary directors, the Earned-Income Tax Credit offers the opportunity to reduce your tax liability once accurate records are available.
To help with this, we recommend speaking directly with a tax advisor to ensure you don’t miss out!
| Who: Self-employed workers or proprietary directors. Value: €1,875 (2024) Note: The value of this tax credit was €1,775 in 2023 Requirements: Must be tax resident, domicile not required. Note: The Earned Income Credit will be available to claim if you are registered as: A proprietary director A spouse or civil partner of a proprietary director A child of proprietary director Being in receipt of trading profit or other foreign income How to Claim: Through myAccount (though it may be automatically applied, subject to circumstance). |
Age Tax Credit
If you’re living in Ireland and are 65 or older, you could qualify for the Age Tax Credit, which can automatically lower your tax bill each year. Just be sure to update your tax records in time.
| Who: Those aged 65+ who are single, married, in a civil partnership, widowed, or a surviving civil partner. Value: €245 for the years 2024 and 2023 (single, widowed or a surviving civil partner) €490 (married or in a civil partnership — jointly assessed) Requirements: Must be tax resident and meet age requirements. How to Claim: Automatically applied if age is correctly declared and tax credit information has been input correctly. |
Dependent Relative Tax Credit
If you’re supporting a dependent relative, this tax credit may be able to lower your tax bill a little. But, it’s important to note that if your dependent relative’s income is more than €17,404 in 2024, you won’t get the tax credit for that year.
Note: In previous years, the income limit was €16,780 in 2023, €16,156 in 2022, €15,740 in 2021, and €15,060 in 2020.
| Who: Taxpayers supporting a dependent (subject to conditions). Value: €245 for the years 2024 and 2023 Requirements: In addition to being tax resident (and the income stipulations mentioned above), the relative you claim for must be your (or your spouse’s or civil partner’s): Child who lives with you and on whose services you depend due to your old age or infirmity Relative, who is unable to maintain themselves due to incapacity by old age or infirmity Widowed father or widowed mother, whether incapacitated or not Parent who is a surviving civil partner, whether they’re incapacitated or not How to Claim: Through myAccount or ROS. |
Single-Person Child Carer Credit
For single parents or guardians, the Single-Person Child Carer Credit is designed to provide a little extra support as you juggle parenting and finance.
| Who: Single parents/guardians with a dependent child. Value: €1,750 (2024) Note: The value of this tax credit was €1,650 in 2023 Requirements: Must be tax resident, domicile not required. Additionally, as a single person, you must not be: Jointly assessed for tax as a married person or civil partner Married (unless separated) In a civil partnership (unless separated) Cohabiting (living with your partner) Widowed or a surviving civil partner in the year of bereavement How to Claim: Through myAccount or ROS. |
Incapacitated Child Tax Credit
Suppose you’re caring for a child who is incapacitated. In that case, you’ll likely be eligible for the Incapacitated Child Tax Credit — a tax credit designed to help offset the extra costs of caring for a child with special needs.
| Who: Parents/guardians of an incapacitated child who is permanently incapacitated, either physically or mentally. Value: €3,500 (2024) Note: The value of this tax credit was €3,300 in 2023 Requirements: To qualify, your child must have a physical or mental incapacity that makes it unlikely for them to be able to maintain themselves. You must also be tax resident, and domicile is not required. The full list of conditions can be found here. How to Claim: Through myAccount or ROS. Note: To claim this tax credit, you’ll need to provide supporting documents as part of the application (e.g., certification from your child’s doctor or consultant) |
Home Carer Tax Credit
If you’re married and one of you is caring for a dependent at home, the Home Carer Tax Credit could be beneficial.
| Who: Married couples where one spouse is a home carer. Value: €1,800 (2024) Note: The value of this tax credit was €1,700 in 2023 Requirements: As a tax resident in Ireland, the dependent person you care for must be either: A child for whom you receive the child benefit payment from the Department of Social Protection (DSP) A person aged 65 years or over Or a person who is permanently incapacitated due to mental or physical disability Note: If you care for a dependent person who is a relative of yours or your spouse, they do not need to live in your home (but they must live within 2km of your home). If you care for a person who is not your relative — and not a relative of your spouse or civil partner — then they must live in your home. How to Claim: Through myAccount or ROS. |
Moving countries is daunting. Our FREE guide helps you understand what you need to know about moving to Ireland. Download the guide now and save yourself time and hassle.
Mortgage Interest Tax Credit
For homeowners with a mortgage taken out before 2013, the Mortgage Interest Relief was set up to offer tax relief at source on mortgage interest. This has since been replaced by a new tax credit, called the Mortgage Interest Tax Credit.
As part of this new tax credit, you can now get relief on the increased interest you paid on your mortgage in 2024 when compared with the amount you paid in 2022.
Note: This tax credit was only meant to apply for the year 2023, but as part of Budget 2025, it was announced that the Mortgage Interest Tax Credit for 2023 would be extended to 2024.
| Who: Homeowners paying mortgage interest (who meet certain criteria). Value: The tax credit is 20% of the interest increase you pay on your mortgage in 2024 when compared with the amount you paid in 2022. (The credit is capped at €1,250.) Requirements: In addition to being tax resident, you must: Have had an outstanding mortgage balance of between €80,000 and €500,000 on 31 December 2022 Have a loan with a qualifying lender (a qualifying lender is a lender listed as a credit information provider by the Central Bank of Ireland) Have paid interest on the loan during the relevant years Verify that the amount of interest you paid on the loan in 2023/2024 has increased from what you paid in 2022 Note: Other conditions also apply for this tax credit which can be discussed directly with a tax advisor How to Claim: This tax credit requires additional documentation that can be uploaded to Revenue’s myAccount or ROS services as part of your tax return. |
Blind Tax Credit
If you’re certified as blind, you can apply for the Blind Tax Credit.
| Who: Individuals certified as blind or who are partially sighted. Value: €1,650 (2024) or €3,300 for a married couple or civil partners, where both are blind. Note: The current value of this tax credit is the same as the previous year, though it has been increased for the year 2025 in Budget 2025 (by €300 to €1,950). Requirements: In addition to being tax resident, you may only qualify for the Blind Tax Credit if: Your central visual acuity does not exceed 6/60 in your better eye, with correcting lenses And your field of vision is limited so that the widest diameter of your visual field subtends an angle no greater than 20 degrees How to Claim: Because supporting documents must be provided (e.g., from a surgeon or ophthalmologist), you must claim this tax credit manually through myAccount or ROS. |
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. Note: Other assistance dogs may qualify for a different relief.
| Who: Individuals who are blind or visually impaired, with a certified guide dog. Value: €825 at the standard 20% rate of Income Tax (equal to a tax credit of €165) (2024) Requirements: Must be tax resident and able to verify your visual impairment with supporting documentation. How to Claim: Through myAccount (where supporting documents should be uploaded). |
Medical Expenses
If you’ve incurred medical costs during the tax year, you might be eligible for relief on qualifying medical expenses through a tax credit.
Anyone can claim this, and it can help reduce your taxable income. Just be sure to keep medical receipts handy as you’ll need them when claiming through myAccount or ROS!
| Who: Anyone incurring medical costs such as those listed here. Value: Varies depending on qualifying expense and individual circumstances. Requirements: Must be tax resident (domicile not required) and meet qualifications required for each expense. How to Claim: Through myAccount or ROS. |
Remote Working Credit
If you’re working from home and your employer does not make a payment of €3.20 per day, or pays you less than your allowable costs, you can claim Remote Working Relief.
The relief is given at your highest rate of tax and provides some relief for your utility costs.
| Who: Taxpayers working from home. Value: Varies depending on the expenses claimed, but generally, you can attribute 30% of the cost of electricity, heating, and broadband to remote working. Requirements: Must be tax resident and can only claim for the days you worked from home as a remote worker. Note: You cannot include: Weekends or public holidays when you did not have to work Days you took as annual leave Days that you brought work home outside of normal working hours How to Claim: Through myAccount or ROS. |
Tuition Fees
If you’re paying tuition fees for third-level education, you might be entitled to relief on certain costs.
But, it’s important to note that no relief or additional tax credits are available for fees including administration fees, student levy, sports centre charge, or the USI Levy.
| Who: Anyone who pays qualifying tuition fees for a third-level student (whether that’s the student themselves or someone paying on their behalf). Value: The maximum claim amount is €7,000 per course, per person, per academic year. Requirements: The fees must be for an approved course at an approved college. Additionally, there is a single disregard amount deducted from your claim — €3,000 for full-time students and €1,500 for part-time students each tax year. This means that the first €3,000 (for full-time students) or €1,500 (for part-time students) is not eligible for relief. How to Claim: Through myAccount or ROS. |
Landlord Tax Relief
As a landlord in Ireland, you have the opportunity to reduce your tax liability through various tax reliefs. Notably, you can deduct mortgage interest on properties you rent out, which can significantly impact your taxable rental income.
This relief can ease the financial burden of maintaining rental properties while promoting a more affordable housing market.
| Who: Individual landlords renting out residential properties. Value: For the years leading up to 2017, landlords could deduct 75% of the interest. In 2017, this increased to 80%, and further to 85% in 2018. From January 2019 onwards, landlords can deduct 100% of the interest. Additionally, a new relief known as Residential Premises Rental Income Relief was introduced in 2024, offering landlords 20% relief on rental income profit, with maximum relief amounts set at €600 in 2024, €800 in 2025, and €1,000 in 2026 and 2027. Requirements: Landlords must register all tenancies with the RTB and can only claim deductions for the period the property is rented out. If you dispose of the property within four years of claiming the Residential Premises Rental Income Relief, that relief will be recaptured. How to Claim: Landlords can claim these deductions when filing their income tax return. It’s advisable to maintain thorough records of all expenses and income related to your rental property to ensure a smooth claiming process. |
What Expats Living in Ireland Need to Know About Tax Credits
If you’ve recently moved to Ireland or you’re an expat, you’ll want to know how tax credits apply to you. Fortunately, expats are generally eligible for the same tax credits as Irish residents, as long as they meet the tax residency criteria.
Here are a few important things to know:
- Residency Status: To claim most tax credits, you must be a tax resident, although domicile isn’t always required (information on tax domicile).
- Claiming: Most credits can be claimed through the Revenue’s myAccount portal. However, this will require a PPS number (information on how to get a PPS number).
- Double Taxation Treaties: If you’re from a country with a Double Taxation Agreement with Ireland, you may be able to avoid being taxed twice on the same income (information on double taxation treaties in Ireland).
It’s also worth noting that non-residents may have a tax credit entitlement under s1032. This often-overlooked provision — in certain circumstances — allows non-residents to access certain credits, even if they’re currently living outside the State of Ireland.
Note: As a non-resident, it’s important to check with an Irish tax advisor before you claim tax relief or make assumptions about unused tax credits or your entitlement to a tax refund.
What’s Changing in 2025?
As announced in Budget 2025, a few changes to tax credits will be coming into effect next year, including an increase in the Rent Tax Credit and the Incapacitated Child Credit. The following tax credits will also increase by €125 (to €2,000):
- Personal tax credit
- Employee tax credit
- Earned income tax credit
For a full budget summary, see here. Or book in with our tax advisory team for a full evaluation of your tax planning strategy and to discuss how to optimise your taxes for the year ahead.
Stay on Top of Your Tax Credits — While Staying Compliant!
For expats or anyone navigating the Irish tax system for the first time, it’s always a good idea to get advice from a tax professional to ensure you’re not missing out on any valuable credits.
Book A Call Today
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 Bryan Wickham, FCA
Having worked in both Ireland and Australia, Bryan brings over 15 years of cross-border experience in tax and accounting to the team. As the head of Expat Taxes’ compliance function, Bryan tackles everything from non-resident landlord tax issues to sole trader compliance — with expertise in niche tax scenarios even industry professionals struggle to understand.
