2026 tax · Tax credits
Tax credits in Ireland for 2026
Tax credits reduce the income tax you owe, euro for euro, after the 20% and 40% rates are applied. In 2026 a single PAYE worker gets a €2,000 personal credit and a €2,000 employee credit — €4,000 in total. There are further credits for renters, married couples and specific situations.
How credits work
First your income tax is worked out at 20% and 40%. Then your credits are subtracted from that figure. If your credits are larger than the tax due, your income tax is reduced to zero — you do not get the difference back as cash.
This is why a single person earning around €19,000 or less usually pays no income tax: the €4,000 of credits cancels out the 20% charge on that income.
Credits worth claiming
The rent tax credit is worth up to €1,000 for a single person and €2,000 for a couple, and runs to 2028. Many renters miss it. You can also claim relief on medical expenses and remote-working costs through your Revenue account.
| Credit | Amount |
|---|---|
| Personal (single) | €2,000 |
| Personal (married) | €4,000 |
| Employee (PAYE) | €2,000 |
| Earned income (self-employed) | €2,000 |
| Rent (single) | €1,000 |
See your own figures on the take-home pay calculator.