| Personal Circumstances | 2025 € | 2024 € |
| Single or Widowed or Surviving Civil Partner, without qualifying child | €44,000 @ 20%, balance @ 40% | €42,000 @ 20%, balance @ 40% |
| Single or Widowed or Surviving Civil Partner, qualifying for Single Person Child Carer Credit | €48,000 @ 20%, balance @ 40% | €46,000 @ 20%, balance @ 40% |
| Married or in a Civil Partnership, one Spouse or Civil Partner with Income | €53,000 @ 20%, balance @ 40% | €51,000 @ 20%, balance @ 40% |
| Married or in a Civil Partnership, both Spouses or Civil Partners with Income | €53,000 @ 20% (with an increase of €35,000 max), balance @ 40% | €51,000 @ 20% (with an increase of €33,000 max), balance @ 40% |
| Personal Tax Credit | 2025 € | 2024 € |
| Single Person | €2,000 | €1,875 |
| Married or in a Civil Partnership | €4,000 | €3,750 |
| Employee Tax Credit | €2,000 | €1,875 |
| Earned Income Tax Credit | €2,000 | €1,875 |
| Widowed Person or Surviving Civil Partner without dependent child | €2,540 | €2,415 |
| Single Person Child Carer Tax Credit | €1,900 | €1,750 |
| Incapacitated Child Credit | €3,800 | €3,500 |
| Blind Tax Credit | 2025 € | 2024 € |
| Single Person | €1,950 | €1,650 |
| Married or in a Civil Partnership - One Spouse or Civil Partner Blind | €1,959 | €1,650 |
| Married or in a Civil Partnership - Both Spouses or Civil Partners Blind | €3,900 | €3,300 |
| Age Tax Credit | 2025 € | 2024 € |
| Single or Widowed or Surviving Civil Partner | €245 | €245 |
| Married or in a Civil Partnership | €490 | €490 |
| Dependent Relative | €305 | €245 |
| Home Carer Tax Credit | €1,950 | €1,800 |
| Widowed Parent | 2025 € | 2024 € |
| Bereaved in 2024 | - | €3,600 |
| Bereaved in 2023 | - | €3,600 |
| Bereaved in 2022 | €3,600 | €3,150 |
| Bereaved in 2021 | €3,150 | €2,700 |
| Bereaved in 2020 | €2,700 | €2,250 |
| Bereaved in 2019 | €2,250 | €1,800 |
| The Income Tax exemption limits for persons aged 65 years and over are unchanged. | 2025 € | 2024 € |
| Single or Widowed or a Surviving Civil Partner, 65 years of age & over | 18,000 | 18,000 |
| Married or in a Civil Partnership, 65 years of age & over | 36,000 | 36,000 |
|
||
For 2022 and 2023, the maximum value of the Rent Tax Credit is €1,000 per year for jointly assessed married couples or civil partners. The maximum value is €500 in all other cases, including single persons.
For 2024 and 2025, the maximum value of the Rent Tax Credit is €2,000 per year for jointly assessed married couples or civil partners. The maximum value is €1,000 in all other cases, including single persons. This is the case no matter how many properties you pay rent for during the year.
A new tax relief for landlords will be available against rental income from residential property for tax years 2024 to 2027 inclusive. The relief is available to individual landlords only for tenancies registered with the Residential Tenancies Board or for lettings of a residential property to a public authority. Landlords are also required to have tax clearance and to comply with their Local Property Tax.
The relief will reduce the tax due on residential rental income by up to €600 in 2024, €800 in 2025, and €1,000 in 2026 and 2027. The relief is capped at the tax liability on the rental income and will be apportioned in the case of joint ownership of a property. Further information on this relief will be set out in the Finance Bill.
Mortgage Interest Relief was a tax relief on the interest you pay in a tax year on a qualifying mortgage loan taken out between:
1 January 2004 and 31 December 2012.
It was possible to claim Mortgage Interest Relief on interest paid by you on a loan used to purchase, repair, develop or improve the home. The final year for which Mortgage Interest Relief was available to claim was 2020.
Due to the ‘4-year rule’, the final date for claiming Mortgage Interest Relief for year 2020 was 31 December 2024.
The value of the tax credit for the 2025 year of assessment is €1,500.