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The short answer
Renters claim the Rent Tax Credit through Revenue: PAYE workers in myAccount, self-assessed people through ROS. For 2026 the credit is worth up to €1,000 for a single person and €2,000 for a jointly assessed couple, and it has been extended to 2028. You can claim 2026 during the year in myAccount, and earlier years from 2022 through an Income Tax Return.
What the credit is worth
The Rent Tax Credit reduces the income tax you pay if you rent your home. Chartered Accountants Ireland's Budget 2026 summary gives the 2026 maximum as €1,000 for a single person and €2,000 for a jointly assessed couple, and says the credit has been extended to 31 December 2028. It is a credit, so it comes off your tax bill directly rather than reducing taxable income.
The maximum is a ceiling, not an automatic amount. Revenue's Rent Tax Credit section has separate pages on how much you can claim and the qualifying conditions that apply to every claimant. Read both before claiming: they decide whether your arrangement counts and how much of the maximum you get.
How to claim for 2026
Revenue's how-to-claim page (published 1 January 2026) gives two routes for the current year if you pay tax through PAYE:
- In real time, during the year. In myAccount go to PAYE Services, then 'Manage your tax for the current year', then 'Add new credits', then 'You and Your family'. The credit then flows into your payroll.
- At the end of the year. Claim on your 2026 Income Tax Return, which you file in 2027.
If you are self-assessed but also have PAYE income, Revenue says you can claim in-year through 'Manage Your Tax 2026' in myAccount, reached through ROS. Claiming in real time means the benefit shows up in your pay through the year rather than as a refund later.
Claiming earlier years
The credit applies from 2022. For 2022 to 2025, Revenue says:
- PAYE taxpayers: in myAccount, request a Statement of Liability for the year, choose 'Complete your Income Tax Return', and select 'Rent Tax Credit' under 'Tax Credits & Reliefs'.
- Self-assessed taxpayers: claim through ROS on Form 11, under 'File Return' then 'Income Tax'.
If you arrived from Nigeria in, say, 2024 and have rented since, you can look at 2024 and 2025 as well as 2026. Each year is a separate return in myAccount. You need myAccount set up first; see setting up MyGovID and Revenue myAccount.
Which route is yours
| You are | Tax year | Where to claim |
|---|---|---|
| PAYE employee | 2026 | myAccount, in real time, or on the 2026 return in 2027 |
| PAYE employee | 2022 to 2025 | myAccount Income Tax Return for each year |
| Self-assessed with PAYE income | 2026 | 'Manage Your Tax 2026' in myAccount, through ROS |
| Self-assessed | 2022 to 2025 | Form 11 in ROS |
The RTB number and your records
Revenue asks for as much detail as possible about your rental arrangement, and for the RTB number of your tenancy where applicable. Its page says you should make reasonable efforts to get it from your landlord. Because the test is reasonable efforts, keep a copy of the email or message in which you asked, and of any reply. If a letting agent manages the flat, ask the agent as well as the landlord. If you cannot give it when you claim you can still claim, but Revenue may ask for it later, and the credit may be withdrawn if you still cannot provide it. You can check whether a landlord has registered with the Residential Tenancies Board; see checking a landlord is registered with the RTB.
Revenue also says to keep records of your rental arrangement in case it asks for them. In practice that means your lease or agreement, proof of each payment and your landlord's details. Rent paid in cash leaves the weakest trail; a bank transfer with a clear reference is easier to evidence.
Worked example
Example: Kelechi and Amaka are married, jointly assessed, and rent a flat in Limerick. For 2026 their credit cannot exceed €2,000 between them. They add it in myAccount in March 2026 using the real-time route, so their payroll reflects it for the rest of the year. Kelechi rented alone in 2025 before Amaka joined him; for that year he files a 2025 Income Tax Return in myAccount and claims under Tax Credits & Reliefs, subject to the 2025 amount and conditions on Revenue's pages.
What to check first
- Read Revenue's 'Qualifying conditions for all claimants' page and confirm your arrangement is covered.
- Ask your landlord for the RTB tenancy registration number.
- Gather proof of rent paid for each year you plan to claim.
- Set up MyGovID and myAccount before you start, as every route above runs through them.
- Decide whether you claim 2026 in real time or on next year's return.
- Check whether your partner is claiming too, so you do not both claim the same rent.
Where Pryme fits
Revenue may ask for records. If you pay rent from a Pryme EUR account, you can generate a statement or a verifiable statement through VerifyDoc.ai, and anyone you give it to can check it is unaltered; see receipts and statements. Outside Nigeria, Pryme works through regulated partners.
Questions people ask
How much is the Rent Tax Credit for 2026?
Up to €1,000 for a single person and €2,000 for a jointly assessed couple, according to Chartered Accountants Ireland's Budget 2026 summary. It has been extended to the end of 2028.
Can I claim the Rent Tax Credit for previous years?
Yes, from 2022. PAYE workers claim each year through an Income Tax Return in myAccount; self-assessed people claim through Form 11 in ROS.
Do I need my landlord's RTB number to claim rent credit?
Revenue asks for it where applicable. You can claim without it, but Revenue may ask for it later and may withdraw the credit if it cannot be provided.
Where is the Rent Tax Credit in myAccount?
For the current year: PAYE Services, 'Manage your tax for the current year', 'Add new credits', 'You and Your family'.
Sources
- Revenue: Rent Tax Credit, how to claim (published 1 Jan 2026) · accessed Oct 2026
- Chartered Accountants Ireland: Income tax measures, Budget 2026 (7 Oct 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.