What Revenue says the limits are
Revenue states the credit is available for tax years 2022 to 2028. For 2024 to 2028 the maximum is €2,000 per year for jointly assessed married couples or civil partners and €1,000 in all other cases, including single people. That cap applies no matter how many properties you pay rent for in the year.
The credit only reduces Income Tax. You need an Income Tax liability to offset it against, so the amount you receive can be lower than the cap if your tax bill is small.
What counts as rent
Revenue defines rent as the amount you pay for use of the property. Extra services such as utilities, board or laundry are excluded, so deduct them from what you enter as qualifying rent.
Eligibility is not decided by this calculator
Revenue says conditions apply to the location and use of the property, the type of tenancy, your relationship to the landlord, and for a child's accommodation the child's age and course. Count.ie does not test these. The calculator asks you to confirm you have checked them, and shows no credit until you do.
How the credit is claimed, and the figure actually allowed, is set by Revenue when your claim is processed. Treat the result as a planning estimate.
Common questions
What is the maximum Rent Tax Credit in 2026?
Revenue gives €1,000 for single people and other individuals, and €2,000 for jointly assessed married couples or civil partners, for tax years 2024 to 2028.
Can I get the full amount if I pay little tax?
No. The credit reduces Income Tax only, so it is limited by the Income Tax you owe.
Does rent include electricity or laundry?
No. Revenue excludes utilities, board, laundry and similar extra services from rent.