Complete Guide to Irish Tax Credits
Discover all the tax credits available to reduce your tax bill and how to claim them.
What Are Tax Credits?
Tax credits are amounts that directly reduce your tax bill. Unlike tax deductions (which reduce your taxable income), tax credits are subtracted directly from the tax you owe, making them extremely valuable.
How Tax Credits Work - Example
If your calculated tax is €15,000 and you have €3,750 in tax credits:
Tax Payable = €15,000 - €3,750 = €11,250
Every Euro of tax credit saves you exactly one Euro in tax. That's why it's important to claim all the credits you're entitled to.
Standard Tax Credits (2025)
These are the most common tax credits that apply to most workers:
| Tax Credit | Amount |
|---|---|
| Single Person Tax Credit | €1,875 |
| Married Person Tax Credit | €3,750 |
| Employee Tax Credit (PAYE) | €1,875 |
| Earned Income Tax Credit (Self-Employed) | €1,875 |
Note: A single PAYE employee automatically receives €3,750 in tax credits (Personal + Employee). This means you don't pay tax on the first portion of your income.
Family Tax Credits
Single Person Child Carer Credit (SPCCC)
€1,750
Available to single parents who are the primary carer of a qualifying child. You must not be cohabiting or married.
Bonus: Also increases your standard rate cut-off point by €4,000.
Home Carer Tax Credit
€1,800
For married couples or civil partners where one spouse stays home to care for children, elderly, or incapacitated persons.
Condition: The home carer's income must be €7,200 or less (reduced credit if between €7,200 and €10,800).
Incapacitated Child Tax Credit
€3,500
Available if you have a child who is permanently incapacitated due to physical or mental disability and became so before turning 21 (or before finishing full-time education if later).
Widowed Person Tax Credit
Enhanced credits in the years following bereavement:
- • Year of bereavement: Married credit (€3,750)
- • With dependent children: €1,700 to €3,600 (varies by year)
- • Without children (after year 1): €2,415
Housing Tax Credits
Rent Tax Credit
Up to €750 (single) / €1,500 (couple)
Introduced in 2022 for people paying rent on their principal private residence. Available for tax years 2022-2025.
Note: Your landlord's details must be registered with Revenue to claim this credit.
Mortgage Interest Relief (Help to Buy)
The Help to Buy scheme provides a refund of income tax and DIRT paid over the previous 4 years for first-time buyers. Maximum relief of €30,000 or 10% of purchase price.
Health-Related Tax Credits
Medical Expenses Relief
20% of qualifying expenses
Claim tax relief on certain medical expenses not covered by insurance or the State, including:
- • Doctor and consultant fees
- • Prescribed drugs and medicines
- • Hospital charges
- • Physiotherapy (if prescribed)
- • Certain dental treatments
Health Expenses for Nursing Homes
Tax relief at 40% is available for nursing home fees for yourself, a relative, or dependant. This is one of the few health expenses eligible for relief at the higher rate.
Blind Person's Tax Credit
€1,650 (single) / €3,300 (both blind)
Available if you or your spouse is registered as blind or has severely impaired vision.
Dependent Relative Tax Credit
€245
Available if you maintain a relative who is incapacitated or aged 65+, and their income is below €17,198.
Employment & Education Credits
Tuition Fees Relief
Tax relief at 20% on qualifying third-level tuition fees. The first €3,000 (full-time) or €1,500 (part-time) per course is disallowed.
Maximum relief: €7,000 per student per year (meaning max credit of €800).
Sea-going Naval Personnel Credit
€1,270
For crew members serving on certain ships who spend at least 161 days at sea in the tax year.
Fisher Tax Credit
€1,270
Available for those employed on fishing vessels, subject to certain conditions.
Age-Related Tax Credits
Age Tax Credit
€245 (single) / €490 (married)
Available if you or your spouse is aged 65 or over at any time during the tax year.
How to Claim Tax Credits
Most standard tax credits are automatically applied by Revenue based on your Employment Detail Summary. However, some credits need to be claimed:
Log into myAccount
Access your Revenue myAccount at revenue.ie
Review Your Credits
Go to "Manage Your Tax" and "Tax Credits & Reliefs"
Claim Additional Credits
Select any additional credits you're entitled to and submit
Submit a Tax Return
For some credits (like medical expenses), you'll need to submit an Income Tax Return
Tip: You can claim tax credits for the current year and up to 4 previous years. If you forgot to claim something, you may be entitled to a refund!
Summary: Common Credits for Employees
Here's a quick summary of what a typical single PAYE employee can expect:
See Your Tax Credits in Action
Use our calculator to see how tax credits reduce your tax bill.
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