2027 tax changes: The future Budget 2027 tax measures described here remain subject to enactment of Finance (No. 2) Bill 2026. These announced figures were checked on 29 October 2026 against the Department of Finance’s corrected tax policy document dated 12 October 2026.
Rent Tax Credit amounts in 2026, 2027 and 2028
The credit is worth 20% of the rent you actually paid in the year, up to the relevant maximum amount.
| Taxpayer status | 2026 maximum | 2027 and 2028 maximum |
|---|---|---|
| Single person | €1,000 | €1,150 |
| Jointly assessed couple | €2,000 | €2,300 |
Sources: Revenue — Rent Tax Credit and Department of Finance — Budget 2027 taxation measures.
To receive the full €1,000 in 2026, a single person may need to have paid at least €5,000 in qualifying rent. For the full €1,150 in 2027, the equivalent amount is €5,750. The credit is also limited by the income tax you owe.
If you receive income from renting a room in your own home, that is a different relief. See the Rent-a-Room Relief guide.
Who qualifies?
| Condition | Detail |
|---|---|
| Property | It must be a residential property in the State. It can be your principal private residence, another home used to facilitate your employment, office holding, trade, profession or attendance on an approved course, or qualifying accommodation used by your child to attend an approved course. |
| Tenancy registration | The tenancy must be registered with the RTB if required by law |
| No State housing support | You cannot claim as a supported tenant receiving HAP, Rent Supplement or the Rental Accommodation Scheme (RAS), including where you pay a top-up |
| Landlord | The landlord cannot be a Housing Association or Approved Housing Body. Separate relationship rules also apply. |
| Tax liability | You must have an income tax liability — the credit reduces tax owed, it is not a cash payment |
Source: Revenue.ie — Rent Tax Credit qualifying conditions ↗
Revenue claim process
For an in-year 2026 PAYE claim:
- Sign into myAccount.
- Go to PAYE Services.
- Select Manage your tax for the current year.
- Select Add new credits.
- Under You and your family, select the Rent Tax Credit.
For a completed previous tax year: use Review your tax for the previous 4 years in PAYE Services, request a Statement of Liability for the relevant year, then complete the Income Tax Return and add the Rent Tax Credit under You and your family. A 2026 claim can instead be made on the 2026 Income Tax Return in 2027.
Self-assessed taxpayers claim through their annual Form 11 return via ROS. Revenue also says a self-assessed taxpayer with PAYE income can claim the 2026 credit in-year through Manage Your Tax 2026 on myAccount in ROS.
Source: Revenue.ie — How to claim the Rent Tax Credit ↗
What this means in real life
For a qualifying renter, the Rent Tax Credit reduces income tax rather than reducing the rent charged by the landlord. A PAYE worker may see the benefit through updated tax credits during the year or through a Revenue refund after an end-of-year claim. The credit is limited by rent paid, the annual maximum and the amount of income tax due. It does not generally create a payment where there is no income tax liability to offset. The tenancy, property use and any State housing support can affect eligibility. Records such as the rental address, landlord details and rent paid may be needed in the Revenue process. The broader Budgeting hub links this credit with other housing and household-support information without treating them as one combined scheme.