Core personal credits / credit

Personal Tax Credit: the basic credit everyone gets

Every taxpayer gets a Personal Tax Credit based on their marital status. For 2025 and 2026 it is 2,000 euro for a single person and 4,000 euro for a jointly assessed married couple or civil partners. It is applied automatically through your Tax Credit Certificate, so you do not normally need to claim it.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

Everyone in Ireland for tax.
The amount depends on status: single, married or civil partnership, widowed.

Exclusions and pitfalls

Non-residents may get a proportion of the only.

How to claim, step by step

Automatic. Check your Tax Credit Certificate in myAccount to confirm the correct status.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

None

Worked examples

Single, 2026 qualifies

Credit 2,000 euro, reducing Income Tax by that amount.

Married couple, jointly assessed, 2024 qualifies

Credit 3,750 euro (2024 value).

Status not updated does not qualify

A newly married couple still assessed as single each get the single credit until they notify Revenue.

All examples use hypothetical people and figures.

Frequently asked

What were the values in earlier years?

Single: 1,700 (2022), 1,775 (2023), 1,875 (2024), 2,000 (2025 and 2026). Double these for jointly assessed couples.

Terms used here

Next steps

Sources and review

R23Personal Tax Creditofficialchecked 2026-10-28
R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P0. Reviewed 2026-10-28.

Personal Tax Credit: the basic credit everyone gets

Worked examples

Single, 2026 qualifies

Credit 2,000 euro, reducing Income Tax by that amount.

Married couple, jointly assessed, 2024 qualifies

Credit 3,750 euro (2024 value).

Status not updated does not qualify

A newly married couple still assessed as single each get the single credit until they notify Revenue.

All examples use hypothetical people and figures.