Irish Tax Credits 2026
Full list of amounts, who qualifies, and how to claim every credit you are entitled to
Full list of amounts, who qualifies, and how to claim every credit you are entitled to
Tax credits are one of the most important — and most misunderstood — parts of the Irish tax system. Every credit you are entitled to reduces your actual tax bill euro for euro. This guide covers every major Irish tax credit for 2026, who qualifies, how much each is worth, and how to claim credits you may be missing.
Key point: Tax credits reduce the tax you owe, not your taxable income. A €1,875 credit saves you exactly €1,875 in tax — regardless of whether you are a standard or higher-rate taxpayer.
These two terms are often confused but they work very differently:
| Type | How it works | Example |
|---|---|---|
| Tax credit | Reduces the final tax owed by a fixed euro amount | Personal Credit of €1,875 saves €1,875 in tax for everyone |
| Tax relief | Reduces taxable income — the saving depends on your rate | Pension relief of €5,000 saves €1,000 at 20% or €2,000 at 40% |
Credits are therefore more valuable to standard-rate taxpayers than reliefs of the same nominal amount, because a relief is only worth 20 cents per euro at the standard rate. Credits are worth the full face value to everyone, regardless of income level.
Revenue calculates your gross PAYE liability on your income, then subtracts your total tax credits to arrive at the net tax owed. If your credits exceed your gross tax (which can happen on very low incomes), the excess is simply lost — credits are not refundable in cash. The system works on a PAYE basis throughout the year, with credits spread evenly across your pay periods via your Tax Credit Certificate.
| Tax Credit | Amount (2026) | Who qualifies |
|---|---|---|
| Personal Tax Credit | €1,875 | All taxpayers (single person) |
| Employee (PAYE) Tax Credit | €1,875 | PAYE workers — not self-employed |
| Married Person's / Civil Partner's Credit | €3,750 | Replaces Personal Credit for married couples / civil partners |
| Single Person Child Carer Credit | €1,900 | Single parents who are the primary carer |
| Home Carer Tax Credit | €1,800 | Married / civil partners where one cares for a dependent at home |
| Age Tax Credit (single) | €245 | Aged 65 or over (single / widowed / surviving civil partner) |
| Age Tax Credit (married / civil partner) | €490 | Aged 65 or over (married couple / civil partners) |
| Blind Person's Tax Credit | €1,650 | Registered blind / visually impaired; double if both spouses qualify |
| Dependent Relative Credit | €245 | Supporting a dependent relative who lives with you or you contribute to |
| Widowed Person / Surviving Civil Partner Credit (with dependent) | €1,650 | Bereaved person with a qualifying dependent child (first 5 years) |
| Incapacitated Child Credit | €3,300 | Parent of a permanently incapacitated child |
| Earned Income Credit (self-employed) | €1,875 | Self-employed — mirrors the PAYE credit |
| Rent Tax Credit | Up to €1,000 | Private renters (€1,000 single / €2,000 married jointly assessed) |
Note: The Rent Tax Credit is subject to conditions and was introduced in Budget 2023. Revenue may adjust its continuation annually. Always verify current rules on Revenue.ie.
Every person who pays income tax in Ireland receives the Personal Tax Credit. For a single person it is €1,875. For a married couple or civil partners assessed jointly, the credit is €3,750 (i.e. €1,875 each). This credit is automatic — you do not need to apply for it. It appears on your Tax Credit Certificate, which your employer uses to deduct the correct amount of PAYE each pay period.
This credit applies to all employees paid under the PAYE system. It was introduced to recognise that employees have less flexibility in managing their tax affairs than self-employed individuals. Self-employed people receive an equivalent Earned Income Credit of €1,875 instead. If you have both PAYE employment income and self-employment income in the same year, you may be entitled to both credits, subject to limits.
Together, the Personal Credit and PAYE Credit give every single employee a combined credit of €3,750 per year in 2026. This means the first €18,750 of gross earnings effectively generates zero net PAYE (€18,750 × 20% = €3,750 exactly offset by credits).
When two people marry or enter a civil partnership, their Personal Tax Credits combine to €3,750 (€1,875 each). They also benefit from a higher standard rate cut-off point of up to €88,000 (€44,000 per spouse when both are employed), which can significantly reduce the household's tax burden compared to two single people. Joint assessment is typically the most advantageous option for most married couples.
This credit is available to a single parent who is the primary carer of a qualifying child. To qualify you must not be living with another adult in a romantic relationship. The credit is worth €1,900 and can only be claimed by one parent — the "principal carer." The other parent may relinquish this credit to the principal carer if it cannot be used. This credit is in addition to your standard Personal Tax Credit and, if applicable, PAYE Credit.
Available to married couples or civil partners where one spouse stays at home (or works part-time with income under €7,200) to care for a dependent — typically a child under 18, or an incapacitated adult. The credit is worth €1,800 in 2026. If the home carer's own income exceeds €7,200, the credit is reduced by €1 for every €2 of income over that threshold. It cannot be combined with the Increased Standard Rate Band (dual-income relief).
Parents of a child who is permanently incapacitated, whether physically or mentally, may claim this credit of €3,300. The incapacity must exist before the child reaches 21, or have arisen from an illness contracted before that age. A medical certificate from a doctor is required when claiming for the first time.
Once you (or your spouse) reach the age of 65, an additional Age Tax Credit applies. For a single person, widowed person, or surviving civil partner it is €245. For a married couple or civil partners (where at least one is 65), the credit is €490. This credit is in addition to the standard Personal Credit. You do not need to apply separately — Revenue applies it automatically once they hold your date of birth on record.
Individuals who are registered as blind or have a visual acuity that meets Revenue's threshold (less than 6/60 in the better eye with corrective lenses) are entitled to a credit of €1,650. If both spouses or civil partners are blind, the credit doubles to €3,300. A letter from an ophthalmologist or a registration card from a service for blind people is required to support the claim.
If you are supporting a relative (including a parent, grandparent, child, brother, sister or in-law) who is unable to support themselves because of age or incapacity, you may claim a Dependent Relative Credit of €245. The relative's own income must not exceed a Revenue-set threshold. You do not need to live with the relative — contributing financially to their maintenance is sufficient.
In the year of bereavement and for the following five tax years, a widowed parent with a qualifying dependent child may claim an additional credit on a sliding scale: €3,600 in the year of bereavement, €3,150 in year 2, €2,700 in year 3, €2,250 in year 4, and €1,800 in year 5. From year 6 onwards, a standard Widowed Person's Credit of €2,190 (without dependent children) applies.
Consider a single PAYE employee earning €40,000 in 2026 with no additional credits beyond the standard two:
| Step | Calculation | Amount |
|---|---|---|
| Gross income | — | €40,000 |
| Gross PAYE (all at 20%, below €44,000 cut-off) | €40,000 × 20% | €8,000 |
| Less: Personal Tax Credit | −€1,875 | €6,125 |
| Less: PAYE (Employee) Tax Credit | −€1,875 | €4,250 |
| Net PAYE owed | €4,250 |
Now suppose the same person qualifies for the Single Person Child Carer Credit (€1,900) and also claims the Rent Tax Credit (€1,000):
| Step | Amount |
|---|---|
| Gross PAYE before credits | €8,000 |
| Less: Personal Tax Credit | −€1,875 |
| Less: PAYE Tax Credit | −€1,875 |
| Less: Single Person Child Carer Credit | −€1,900 |
| Less: Rent Tax Credit | −€1,000 |
| Net PAYE owed | €1,350 |
Those two additional credits reduce the annual PAYE bill from €4,250 to just €1,350 — saving €2,900 per year. This is why it pays to check every credit you may be entitled to.
Most tax credits are not applied automatically — you must tell Revenue you qualify. The process is straightforward:
Many Irish employees are overpaying tax simply because they have not claimed credits they are entitled to. Revenue data shows millions of euros go unclaimed each year — particularly the Rent Tax Credit, Dependent Relative Credit, and Home Carer Credit.
Yes. You can submit an Income Tax Return (Form 12) for any of the previous four tax years to claim credits and reliefs you missed. For example, in 2026 you can claim back to 2022. If you are owed a refund, Revenue will pay it directly into your bank account, typically within a few weeks of processing your return.
Both are worth €1,875 in 2026 and both reduce your PAYE bill directly. The Personal Tax Credit applies to everyone who pays income tax. The PAYE (Employee) Tax Credit applies only to those in PAYE employment — not to self-employed people, who get the Earned Income Credit instead. If you are both employed and self-employed, specific rules apply to how much of each credit you can claim.
No. Tax credits only reduce PAYE (income tax). They have no effect on your USC or PRSI liability. USC and PRSI are calculated separately on your gross income without any credit offset.
Credits cannot be carried forward to future tax years, and they are not paid out in cash if they exceed your tax liability. If your credits are greater than your gross PAYE (which can happen at low income levels), the excess is simply lost. This is different from some other countries where refundable credits can generate a cash repayment.
The Rent Tax Credit was introduced in Budget 2023 and has been extended each year. In 2026 it is worth up to €1,000 for a single person (€2,000 for a jointly-assessed couple) renting in the private market. You must claim it through Revenue myAccount after the tax year ends. It does not apply to those renting from local authorities or approved housing bodies.
The Earned Income Credit (€1,875 in 2026) was introduced to give self-employed people a credit broadly equivalent to the PAYE Employee Credit. It applies to income from self-employment and from running a company as a proprietary director. It cannot exceed the PAYE Credit in value (both are €1,875). If you also have PAYE income, the combined value of PAYE Credit and Earned Income Credit is capped at €1,875.
Log in to Revenue myAccount and view your current Tax Credit Certificate. It lists every credit and relief applied to your tax record for the year. If something is missing (e.g. you got married, had a child, or started renting), update myAccount immediately — your employer will receive the revised certificate and adjust your payroll deductions going forward.