Key takeaway
A complete guide to Irish tax credits — from the personal credit to medical expenses, rent credit, and remote working relief.
What are tax credits?
Tax credits reduce the amount of income tax you pay. They are not deductions from your income — they are deducted directly from your tax bill. For example, if you owe €5,000 in income tax and have €2,000 in tax credits, you pay €3,000.
Standard credits everyone gets
Personal Tax Credit (€1,875) — everyone gets this automatically.
Employee Tax Credit / PAYE Credit (€1,875) — for people in PAYE employment.
Earned Income Credit (€1,875) — for self-employed people and proprietary directors.
Rent Tax Credit
Since 2022, renters in Ireland can claim a Rent Tax Credit. For the 2024 tax year, this is worth up to €1,000 per year (€2,000 for a couple). You claim it through myAccount on revenue.ie by providing your landlord's PPS number and rental details.
Medical expenses
You can claim 20% tax relief on qualifying medical expenses that aren't covered by insurance. This includes GP visits, consultant fees, hospital costs, dental work (some types), and prescriptions. Keep all receipts and claim them through myAccount under the Health section.
Remote working relief
If you work from home, you can claim relief on a portion of your utility costs (electricity, heat, broadband). Revenue allows you to claim 30% of the cost attributable to working from home. Your employer may also give you a tax-free contribution of up to €3.20 per day.
How to claim
- Log into myAccount on Revenue.ie
- Select "Manage your tax" and then "Claim credits"
- Submit your claim — refunds are usually paid within 5 working days
General guidance only. Always verify with official sources — gov.ie, citizensinformation.ie, hse.ie.