Rent Tax Credit 2025: Everything You Need to Know
The Rent Tax Credit continues in 2025 with the same rates as 2024. Here's your complete guide to claiming this year.
2025 Rent Tax Credit Rates
Single Person
€1,000
Couple (Joint Assessment)
€2,000
Same rates as 2024 - confirmed in Budget 2025
Rent Tax Credit 2025: The Basics
The Rent Tax Credit for 2025 maintains the enhanced rates introduced in 2024:
- €1,000 maximum for single people
- €2,000 maximum for couples (joint assessment)
- Available to all private renters who pay income tax
- No changes to eligibility criteria from 2024
Remember: You can also claim for 2022, 2023, and 2024 if you haven't already. That's up to €3,000 (single) or €6,000 (couple) in total credits!
Who Can Claim in 2025?
You can claim the 2025 Rent Tax Credit if you:
- Pay rent for a property in Ireland that is your main home
- Don't receive HAP, RAS, Rent Supplement, or other housing support
- Are not renting from a family member
- Pay income tax in Ireland (PAYE or self-employed)
Good news: RTB registration is still not required. You can claim even if your landlord hasn't registered the tenancy.
How to Claim Your 2025 Credit
There are two ways to claim your 2025 Rent Tax Credit:
Option 1: Claim During 2025 (Real-Time)
Add the credit to your tax certificate and reduce your tax throughout the year:
- Log into Revenue myAccount
- Go to "Manage your tax" → "Tax Credits and Reliefs"
- Add Rent Tax Credit with your rental details
- Your PAYE tax will reduce automatically
Option 2: Claim After 2025 (Refund)
Wait until 2026 and claim as a refund when filing your annual return:
- Log into Revenue myAccount
- Go to "Review your tax" → Select 2025
- Complete your Income Tax Return
- Add Rent Tax Credit under "You and Your Family"
- Receive refund within 5-10 working days
Complete Credit Summary (2022-2025)
| Year | Single | Couple | Status |
|---|---|---|---|
| 2022 | €500 | €1,000 | Can still claim |
| 2023 | €500 | €1,000 | Can still claim |
| 2024 | €1,000 | €2,000 | Can still claim |
| 2025 | €1,000 | €2,000 | Current year |
| Total | €3,000 | €6,000 | 4 years combined |
Key Dates for 2025
- Now: You can add the credit to your 2025 tax certificate
- January 2026: Claim for 2025 as a refund
- December 2029: Final deadline to claim 2025 credit (4-year rule)
Pro tip: Don't wait! Claim your 2022-2024 credits now while they're still available. You could receive up to €2,000 (single) or €4,000 (couple) in backdated refunds.
Related Guides
Calculate Your Total Credit (2022-2025)
See how much you can claim across all eligible years
Calculate My Refund