Tax reliefs
Tax credits and reliefs in Ireland
27 guides, each with eligibility rules, exclusions, worked examples, the exact myAccount path and a dated Revenue source.
Credit, relief, allowance or exemption?
Not sure where to start? Use the relief finder.
Family and children
View categoryIncapacitated Child Tax Credit
Eligibility for the Incapacitated Child Tax Credit, the medical certificate you need, and how the credit is shared or combined.
creditSingle Person Child Carer Credit
Who is the primary claimant, when it can be given up to a secondary claimant, and the extra standard rate band that comes with it.
creditWidowed Parent Tax Credit
The tapering credit for widowed parents in the five years after bereavement.
Caring for someone
View categoryDependent Relative Tax Credit
Check 2026 eligibility, income limits and how to claim the Dependent Relative Tax Credit. Plain-English examples and official Revenue links.
creditHome Carer Tax Credit
Who qualifies for the Home Carer Tax Credit, the income limit and taper, and how it interacts with the increased rate band.
deductionEmploying a Carer
Relief at your highest rate on the cost of employing a carer for an incapacitated person, up to the annual limit.
Health and medical
View categoryHealth Expenses Relief
Medical expenses relief in Ireland at 20%, qualifying costs, receipts, reimbursements and the four-year rule.
creditBlind Person's Tax Credit
Eligibility for the Blind Person's Tax Credit, the certificate needed and the related guide dog allowance.
allowanceGuide Dog Allowance
The allowance for people who maintain a trained guide dog, claimed alongside the Blind Person's Tax Credit.
deductionMedical Insurance Relief
How tax relief at source works on health insurance premiums and when you need to claim extra, for example on employer-paid policies.
deductionDental and Optical Relief
Non-routine dental treatment qualifies for health expenses relief with a Med 2; routine dental and most optical costs do not.
deductionNursing Home Expenses
Nursing home fees qualify for relief at up to 40%, unlike other health expenses. Who can claim and what evidence is needed.
Housing and renting
View categoryRent Tax Credit
Who can claim the Rent Tax Credit, the maximum for each year from 2022 to 2026, the RTB requirement and how to claim in myAccount.
creditMortgage Interest Tax Credit
The temporary credit for homeowners whose mortgage interest rose compared with 2022: caps, qualifying balances and evidence.
exemptionRent-a-Room Relief
Earn up to 14,000 euro a year tax-free by renting a room in your home, and the all-or-nothing threshold.
repaymentHelp to Buy
How Help to Buy refunds Income Tax and DIRT paid in the previous four years towards a deposit on a new home.
Work and employment
View categoryRemote Working Relief
How Revenue calculates remote working relief on electricity, heating and broadband, with worked examples and the days-at-home formula.
allowanceFlat Rate Expense Allowances
Flat rate expenses are fixed deductions agreed by Revenue for specific occupations. See who qualifies and how to add yours.
deductionOther Employment Expenses
When actual employment expenses can be deducted, the strict test Revenue applies and why most commuting and clothing costs fail it.
deductionTransborder Workers' Relief
Relief for Irish residents who work and pay tax in another country and return home at least weekly.
allowanceSeafarers, Fisher and Naval credits
Occupation-specific reliefs for people working at sea, with the day-count rules and evidence needed.
Education
View categoryPensions and retirement
View categoryCore personal credits
View categoryPersonal Tax Credit
Values of the Personal Tax Credit for single, married and widowed people from 2022 to 2026, and how it is applied automatically.
creditEmployee Tax Credit
The Employee Tax Credit for PAYE workers and pension recipients, its value by year and how it interacts with the Earned Income Credit.
creditAge Tax Credit
The Age Tax Credit of 245 euro (single) or 490 euro (jointly assessed) and the age exemption limits.
creditEarned Income Tax Credit
The credit for self-employed people and proprietary directors, and how it interacts with the Employee Tax Credit.