Total your annual tax credits to see your relief.
Total tax credits
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Base credits
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Additional credits
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Your breakdown
Updates live as you type| Credit | Value |
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Credits cut the tax, not the income
This is the distinction that trips people up most. A tax credit reduces your final tax bill euro for euro, after the tax has been worked out. It is not a deduction that lowers your taxable income first. So a 2,000 euro credit saves you exactly 2,000 euro of tax, whatever rate you pay, while a 2,000 euro deduction is worth only 400 euro to a 20 percent taxpayer. Credits are the more powerful of the two, and this tool adds yours up so you can check the total against your Revenue tax credit certificate.
Everyone tax-resident here gets the personal credit. A single person gets 2,000 euro, and a married couple or civil partnership assessed jointly gets 4,000 euro. On top of that, employees get a 2,000 euro PAYE credit while the self-employed get a 2,000 euro earned income credit. Those two layers form the base that the calculator starts from before any extras.
Adding it up for a single renting employee
Take a single person in PAYE employment who rents a private tenancy. Their base is the 2,000 euro personal credit plus the 2,000 euro PAYE credit, which is 4,000 euro. On top, the rent tax credit adds 1,000 euro for a single renter. That brings the total relief to 5,000 euro coming straight off the income tax bill for the year.
The chart splits that 5,000 euro into the base every employee gets and the rent credit that this person qualifies for on top.
The extras worth checking, and how the toggles work
Beyond the base, several credits apply only in particular circumstances. The rent tax credit is 1,000 euro for a single renter and doubles to 2,000 euro for a jointly assessed couple, which is why this tool keeps marital status and the joint-assessment toggle as separate switches: marriage drives the 4,000 euro personal credit, while joint assessment is what doubles the rent credit. The home carer credit of 1,950 euro is for a jointly assessed couple where one partner cares for a dependent at home. The Single Person Child Carer Credit of 1,900 euro is for a single parent who is the primary carer. The age credit of 245 euro, or 490 euro for a couple, applies from age 65.
The most common money-losing mistake is assuming credits arrive automatically. The personal and PAYE credits do, but the rent, home carer, SPCCC, and age credits usually have to be claimed, and the rent credit in particular can be backdated to earlier years many tenants never claimed. A worthwhile habit is to log into myAccount once a year, check your tax credit certificate against your real circumstances, and claim anything missing, including backdated rent relief that can run to a few thousand euro.
Credit questions
What happens if my credits are larger than my tax?
Most Irish tax credits are non-refundable. They can reduce your income tax to zero, but they do not create a refund beyond the tax you actually paid, and the unused portion is generally not carried forward. That is why someone on a very low income may not feel the full value of every credit listed here.
Do tax credits reduce my USC and PRSI too?
No. These credits reduce income tax only. USC and PRSI are charged separately on your income and are not affected by your tax credits, so your payslip deductions for those two continue regardless of how many credits you claim.
Can a married couple claim two PAYE credits?
Yes, if both spouses are employees, each has their own 2,000 euro PAYE credit, because that credit attaches to the individual earner rather than the couple. A self-employed spouse would instead have the earned income credit. This calculator shows one employment credit, so add a second where both partners are in PAYE work.