In short
Often, yes. Revenue says the Rent Tax Credit can be claimed by someone renting a room in their landlord’s own home where the landlord claims Rent-a-Room Relief, as long as you aren’t related to the landlord. For 2026 the credit is 20% of rent paid, up to €1,000 for an individual.
What is the Rent Tax Credit?
The Rent Tax Credit reduces the income tax of people who pay rent for their home. It applies for the tax years 2022 to 2028. Since 2024 it has been worth 20% of the rent you pay, up to a maximum of €1,000 for an individual, or €2,000 for a jointly assessed couple.
Can a lodger claim it?
Revenue’s guidance says the credit is available where an individual rents a room in their landlord’s sole or main residence and the landlord claims Rent-a-Room Relief. The arrangement doesn’t have to be registered with the RTB for you to claim.
When can’t a lodger claim?
The credit is not available in a rent-a-room arrangement where the lodger and the landlord are related. There’s also a related exception where a parent pays rent for a student and is related to the landlord.
How do I claim?
PAYE workers can claim through Revenue’s myAccount. You’ll need details such as the address, the rent paid and the landlord’s details. Keep a record of your payments, such as bank transfers. Sa Bhaile never handles rent payments.
Common questions
- How much is the Rent Tax Credit for 2026?
- Revenue lists it as up to €1,000 for an individual for 2026, or €2,000 for a jointly assessed couple, based on 20% of rent paid.
- Can I claim if I rent a room from my aunt?
- Revenue’s exclusion covers lodgers who are related to the landlord, so check Revenue’s definition of a relative before claiming.
- Does my host need to register with the RTB for me to claim?
- No. Revenue says the arrangement doesn’t need to be registered with the RTB for the credit in a rent-a-room situation.
Official sources
We checked this guide against these sources. Rules change, so check them for the latest position.
This is general information, not legal or tax advice. For advice about your situation, contact Citizens Information, Threshold or a solicitor.
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