Work and employment / allowance

Seafarers' Allowance, Fisher Tax Credit and Sea-going Naval Personnel Credit

Seafarers who spend at least 161 days at sea on international voyages can claim the Seafarer's Allowance of 6,350 euro. Fishers with at least 80 days at sea can claim the Fisher Tax Credit of 1,270 euro. Naval Service personnel with at least 80 days at sea can claim the Sea-going Naval Personnel Credit of 1,500 euro.

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

Day-at-sea thresholds for the relevant scheme are met and documented.

Exclusions and pitfalls

The schemes cannot be combined for the same days.

How to claim, step by step

Claim in the Income Tax Return or Form 11 with employer confirmation of days at sea.

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

Employer or vessel log confirmation of days

Worked examples

Merchant seafarer qualifies

170 days at sea: allowance 6,350 euro.

Fisher qualifies

90 days: credit 1,270 euro.

Ferry worker on domestic routes does not qualify

Not an international voyage.

All examples use hypothetical people and figures.

Terms used here

Tax credit

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

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 P2. Reviewed 2026-10-28.