Tax credits are one of the most valuable tools for reducing your tax bill in Ireland. Unlike tax deductions (which reduce the income on which you pay tax), tax credits reduce your actual tax bill euro for euro. Many people miss out on credits they are entitled to simply because they do not know they exist. Here is the complete list for 2025.
Personal Tax Credits
- Single Person Tax Credit: €1,875
- Married Person or Civil Partner Tax Credit: €3,750
- Employee (PAYE) Tax Credit: €1,875
- Earned Income Tax Credit: €1,875 (for self-employed income; not available alongside PAYE credit for the same income)
- Widowed Person or Surviving Civil Partner Tax Credit: €1,875 (in year of bereavement, €3,750)
Family-Related Tax Credits
- Home Carer Tax Credit: €1,800 — available where one spouse works at home caring for a dependant (child, elderly person, or person with a disability). Income limit of €7,200 for the home-caring spouse.
- Single Person Child Carer Credit (SPCCC): €1,750 — available to the primary carer of a qualifying child. Increases the standard rate band by €4,000.
- Incapacitated Child Tax Credit: €3,300 — for a child who is permanently incapacitated.
- Dependent Relative Tax Credit: €245
Employment and Income Credits
- Flat Rate Expenses: Varies by profession — Revenue allows set amounts for work-related expenses by occupation (e.g., nurses, teachers, shop assistants).
- Sea-going Naval Personnel Credit: €1,270
- Fisher Tax Credit: €1,270
Health-Related Tax Credits
- Medical Expenses Relief: 20% tax relief on qualifying unreimbursed medical expenses (no limit). Includes doctor visits, prescriptions, hospital charges, and certain dental treatments.
- Nursing Home Expenses: Tax relief at your marginal rate on the cost of nursing home care.
- Health Insurance Credit: Relief at 20% on qualifying health insurance premiums, typically applied at source by the insurer.
Housing-Related Tax Credits
- Rent Tax Credit: €750 per person (€1,500 for a couple) for qualifying rental payments on a principal private residence.
- Mortgage Interest Relief: Generally no longer available for new mortgages, but some transitional arrangements may apply.
Age-Related Tax Credits
- Age Tax Credit: €245 for a single person aged 65+, €490 for a married couple where either spouse is 65+.
- Blind Person's Tax Credit: €1,650 (single blind person), €3,300 (both spouses blind).
How to Claim Your Tax Credits
Most standard credits (personal, PAYE, married) are applied automatically through your tax credit certificate. Additional credits need to be claimed through Revenue's myAccount service or by submitting the appropriate forms.
Key steps:
- Log in to Revenue myAccount at revenue.ie
- Review your tax credit certificate under "Manage Your Tax"
- Claim additional credits under "Claim Tax Credits"
- Submit receipts or evidence where required (medical expenses, rent receipts)
Credits You Might Be Missing
The most commonly missed credits include:
- Rent Tax Credit: Introduced in 2022 and worth up to €750 per person. Many renters do not claim it.
- Medical Expenses: You can claim for unreimbursed medical costs going back four years.
- Home Carer Credit: Often missed by families where one parent stays home with children.
- Flat Rate Expenses: Many employees in specific occupations are entitled to flat-rate deductions but never claim them.
Final Thoughts
Tax credits are free money that reduces your tax bill. Take the time to review the complete list and check whether you are claiming everything you are entitled to. Revenue's myAccount makes it straightforward to review and update your credits, and you can backdate claims by up to four years.