Written by Claire Murphy, Chartered Tax Advisor · Last updated: [05/08/2026]
Every PAYE worker in Ireland automatically gets two tax credits — but there are more than a dozen others that must be claimed, covering rent, medical costs, work expenses, education and family circumstances. Unclaimed credits are the single biggest reason people overpay tax, and under Section 865 of the Taxes Consolidation Act 1997 you can claim them for the current year and the four previous years. Here’s the full picture of what exists and who qualifies.
Credits vs reliefs — the 30-second version
A tax credit reduces your tax bill euro for euro: a €1,000 credit means €1,000 less tax. A tax relief reduces the income you’re taxed on, so its value depends on your tax rate — relief at 20% on a €500 expense is worth €100 back; relief at 40% is worth €200. Both put money back in your pocket, both are covered below, and the distinction matters mainly because some reliefs (like pension contributions and nursing home fees) apply at your higher rate, which makes them far more valuable than people assume.
Credits you get automatically
The Personal Tax Credit and the Employee (PAYE) Tax Credit — worth €2,000 each — are applied to virtually every PAYE worker without any action needed. If your payslip shows credits well below €4,000 a year and you don’t know why, something may be wrong; that alone is worth a review.
Housing
Rent Tax Credit. Worth up to €1,000 a year for a single person, €2,000 for a jointly assessed couple , and claimable back to 2022 (at the lower rates that applied then). It covers private rented homes, digs, and — the most-missed version — rent paid by parents for a child in college. Full details on our Rent Tax Credit page.
Mortgage Interest Tax Credit. A temporary credit for homeowners whose mortgage interest rose, worth up to €1,250.
Work
Flat Rate Expenses. Fixed annual deductions agreed by Revenue for specific occupations — nurses, teachers, tradespeople, hospitality and retail staff, and dozens more. The amounts vary by job, they’re never applied automatically, and they can be claimed for all open years at once. Check your occupation on our Flat Rate Expenses page.
Remote Working Relief. If you work from home, you can claim relief on a portion of your electricity, heating and broadband for the days you worked remotely. Small per year, worthwhile across several years — details on our working from home rebate page.
Tuition Fees. Relief at 20% on qualifying third-level fees, whether you’re paying for yourself or a family member, and even if paying in instalments — though the course must be on Revenue’s approved list and the first portion of fees is disregarded. More in our guide to claiming tax back on third-level education.
Health
Medical Expenses. Relief at 20% on most unreimbursed medical costs — GP visits, prescriptions, A&E, consultants, physiotherapy referrals, fertility treatment and more, whether for you or someone you paid for. Anything already covered by health insurance or compensation can’t be claimed again. See our medical expenses page.
Non-routine Dental. Crowns, braces, root canals, veneers, bridgework and surgical extractions qualify at 20% — routine cleanings and fillings don’t. Your dentist provides a Med 2 form. Guide: claiming tax back on dental expenses.
Nursing Home Fees. One of the most valuable reliefs of all — fees you pay for yourself or a relative qualify at your higher rate of tax, up to 40%. Families covering nursing home costs frequently leave thousands unclaimed here.
Family
Home Carer Tax Credit. For jointly assessed couples where one spouse works in the home caring for children or a dependent person. Routinely missed because couples don’t realise “caring for your own children” counts.
Single Person Child Carer Credit. For a parent or guardian raising a child without a partner — it also raises your standard rate band.
Dependent Relative Credit. If you maintain a relative who can’t care for themselves — including a parent — this small credit also unlocks the ability to claim their medical costs. Details on our dependent relative page.
Incapacitated Child Credit. A substantial credit for parents of a child with a permanent physical or mental incapacity.
Marriage and joint assessment. Not a credit as such, but married couples and civil partners can often reduce their combined tax through joint assessment — especially where incomes differ — and can backdate a review to the year after marriage. See tax rebates for married couples.
Savings and pensions
Pension Contributions. Relief at your marginal rate — up to 40% — on personal contributions, PRSAs and AVCs, within age-related percentage limits of your earnings. A once-off contribution made before 31 October can even be set against the previous tax year. Guide: claiming tax back on pension contributions.
The full list at a glance
| Credit / relief | Worth (2026) | Claimed automatically? |
|---|---|---|
| Personal Tax Credit | €2,000 | Yes |
| Employee (PAYE) Credit | €2,000 | Yes |
| Rent Tax Credit | Up to €1,000 / €2,000 couple | No |
| Flat Rate Expenses | Varies by occupation | No |
| Medical expenses | 20% of costs | No |
| Non-routine dental | 20% of costs | No |
| Nursing home fees | Up to 40% of fees | No |
| Remote Working Relief | Portion of utility costs | No |
| Tuition fees | 20% of qualifying fees | No |
| Home Carer Credit | €1,950 | No |
| Single Person Child Carer | €1,900 | No |
| Dependent Relative Credit | €305 | No |
| Incapacitated Child Credit | €3,800 | No |
| Mortgage Interest Credit | Up to €625 | No |
| Pension contributions | Up to 40% of contributions | No |
Notice the pattern in the right-hand column: almost nothing on this list is applied automatically. That column is why rebates exist.
How far back can you claim?
The current year plus the four previous years (Section 865, Taxes Consolidation Act 1997). In 2026 that means every credit above can still be claimed for 2022 — but only until the end of this year, when 2022 closes permanently. Claims for multiple credits across multiple years can all be made together, which is exactly what a full review does.
Check everything at once
You could work through this list credit by credit, year by year, in Revenue myAccount. Or you can fill out our 60-second form and let our qualified tax team review all five open years for every credit and relief above — on a no-rebate-no-fee basis. Our average rebate is €1,092, and most of it comes from entitlements people didn’t know they had.
New customers: apply here.
Existing customers: apply for an additional rebate.
FAQs
What tax credits is everyone in Ireland entitled to?
Every PAYE worker gets the Personal Tax Credit and the Employee (PAYE) Tax Credit automatically. Everything else — rent, medical, flat rate expenses, family credits — must be claimed.
What’s the difference between a tax credit and a tax relief?
A credit reduces your tax bill directly, euro for euro. A relief reduces the income you’re taxed on, so its value depends on your rate — 20% for most reliefs, but up to 40% for pension contributions and nursing home fees.
Can I claim tax credits for previous years?
Yes — the current year and the four before it. In 2026, claims can go back to 2022.
Do tax credits carry over if I don’t use them?
Generally no — most credits apply to the year they relate to. That’s exactly why the four-year window matters: an unclaimed credit doesn’t wait for you, it expires.
