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Guide · 2027 rates
Tax credits in Ireland for 2027
Credits come off your tax bill euro for euro, so they are worth more than the same amount of deduction.
A tax credit lowers the income tax you owe by the full amount of the credit. You need to owe at least that much tax to use all of it.
| Credit | 2027 amount |
|---|---|
| Personal tax credit (single person) | €2,125 |
| Employee (PAYE) tax credit | €2,125 |
| Earned income tax credit (self-employed) | €2,125 |
| Home carer tax credit | €2,050 |
| Rent tax credit (per person) | up to €1,150 (€2,300 for a couple) |
The personal, employee and earned income credits each rose by €125 in Budget 2027. A single employee gets €4,250 in credits in total.
How to claim
- The personal and employee credits are normally applied automatically by your employer through payroll.
- Other credits, such as rent and home carer, are claimed through Revenue's myAccount.
Check the rent credit in the rent tax credit calculator.
Try the calculators
More guides
- Budget 2027 changes
- Income tax rates and bands
- USC rates
- PRSI rates
- Claim tax back
- Remote working relief
- Health expenses relief
- Tuition fees relief
- Emergency tax refund
Questions
Are there other credits?
Yes. There are more, for example for age, a single person who is a child carer, and certain health and work costs. This page lists the ones most people use. Revenue has the full list.
Can I claim for earlier years?
You can usually claim tax credits for the last four years. Check the Revenue rules for the exact limit.
Figures follow the Budget 2027 announcement (6 October 2026) and published summaries, last checked 23 October 2026. This is a general guide, not tax advice. Check revenue.ie for your own situation.