Ireland Rent Tax Credit eligibility checklist for 2026

Check the main 2026 qualifying conditions, exclusions and evidence before opening a Revenue claim.

Decision boundary

A potential amount is not an eligibility decision. Confirm that rent was due and paid for a qualifying property in the State, identify the arrangement, and screen the Revenue exclusions.

Evidence to check

• Rent due and paid in the selected tax year
• Residential property in the State and landlord consent for the arrangement
• RTB registration completed where it is legally required
• No HAP, Rent Supplement, RAS or Approved Housing Body exclusion

Official source

Revenue qualifying conditions

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