Irish Tax Credits: A Complete Guide
Tax credits reduce the income tax you pay euro for euro. Claiming every credit you're entitled to is one of the easiest ways to increase your take-home pay.
Last updated: 11 October 2026
How tax credits work
Revenue first calculates your gross tax at 20% and 40%. Your tax credits are then subtracted to give the tax you actually pay. A €1,000 tax credit saves you exactly €1,000 in tax, whatever your income. Tax credits only reduce income tax. They don't reduce USC or PRSI, and if your credits exceed your gross tax, the unused part isn't paid to you.
Your credits are split across the year on your Revenue Payroll Notification (RPN), which Revenue sends to your employer. For example, a €4,000 annual credit is worth about €76.92 a week or €333.33 a month.
Main tax credits for 2026
Budget 2026 left the main credits unchanged from 2025.
| Tax credit | 2026 value | Who gets it |
|---|---|---|
| Personal Tax Credit (single) | €2,000 | Everyone who pays tax |
| Personal Tax Credit (married / civil partners) | €4,000 | Jointly assessed couples |
| Employee (PAYE) Tax Credit | €2,000 | Employees and pensioners paid through PAYE |
| Earned Income Tax Credit | €2,000 | Self-employed people and some proprietary directors |
| Single Person Child Carer Credit | €1,900 | Single parents who are the main carer of a child |
| Home Carer Tax Credit | €1,950 | Married couples where one spouse cares for a dependant at home |
| Age Tax Credit | €245 single / €490 married | People aged 65 or over |
| Rent Tax Credit | €1,000 single / €2,000 jointly assessed | Renters, and parents paying rent for a student child |
| Blind Person's Tax Credit | €1,650 | People who are blind or severely visually impaired |
| Dependent Relative Tax Credit | €305 | People who support a relative who can't maintain themselves |
Note: the Earned Income and Employee credits combined can't exceed €2,000. A person with both employment and self-employment income doesn't get €4,000.
Tax reliefs worth claiming
Reliefs work differently from credits. They usually give tax back at 20% or at your marginal rate on money you have spent.
- Health expenses: 20% relief on qualifying medical and non-routine dental costs not covered by insurance.
- Remote working relief: 30% of the cost of electricity, heating and broadband, apportioned for the days you work from home.
- Tuition fees: 20% relief on qualifying third-level fees above a disregard amount.
- Pension contributions: relief at your marginal rate (up to 40%), subject to age-related percentage limits and an earnings cap of €115,000.
- Flat-rate expenses: fixed annual allowances for many occupations, such as nurses, teachers and retail workers, to cover work-related costs.
How to claim
- Log in to myAccount on Revenue.ie.
- For credits that apply this year, go to Manage your tax and add the credit. Revenue will issue a new RPN to your employer.
- For past years, complete an Income Tax Return for each year. You can claim back up to four years.
Want to see how a credit changes your pay? The Irish Salary Calculator includes the personal, employee, earned income, married, single parent and age credits automatically based on what you select.