How to claim the Rent Tax Credit for 2022

January 5, 2023

The rent tax credit will be available for the tax years 2022 to 2025 (inclusive) and the maximum value of the credit will be €1,000 per year in the case of a jointly assessed married couple or civil partners, and €500 in all other cases.

Am I entitled to the credit?

The Rent Tax Credit may be available where you pay rent for:

  • your principal private residence
  • another property you use to facilitate your attendance at work or on an approved course


  • a property used by your child to facilitate their attendance on an approved course.

Are there any conditions which apply?

The conditions which apply relate to:

  • The claim must relate to rental payments which both fell due, and were actually paid, during that tax year
  • location and use of the rental property
  • payment must be made under a tenancy
  • relationship between you, or your child and the landlord


  • age of your child and the type of course they are attending.

How much can I claim?

The maximum credit available to you each year will be:

  • €1,000 if you are a jointly assessed married person or civil partner


  • €500 in all other cases.

This will be the case no matter how many of the above circumstances apply to you.

How do I make a claim?

You can claim the credit for the 2022 tax year on your Income Tax Return, available from January 2023. This can be done on the revenue website.