Joint assessment Rent Tax Credit cap for 2026

Estimate the combined €2,000 cap for 2026 and keep the rent and claimant evidence separate.

Decision boundary

For 2024–2028, the maximum is €1,000 per individual and €2,000 for a jointly assessed couple. The credit is 20% of qualifying rent and remains limited by Income Tax liability.

Evidence to check

• Correct tax year and joint-assessment status
• Qualifying rent paid by or for the eligible claimants
• Separate evidence for the actual arrangement
• Enough Income Tax liability to use the calculated credit

Official source

Revenue: how much you can claim

General information only. Revenue decides eligibility; use the current official guidance for your facts and tax year.