Which years you can still claim
2021Closed
Ended 31 December 2025
2022
Last chance
Claim by 31 December 2026
2023
Open
Claim by 31 December 2027
2024
Open
Claim by 31 December 2028
2025
Open
Claim by 31 December 2029
Revenue's four year rule: refunds can only be claimed for the last four years, and “claims for 2022 must be made by 31 December 2026”.
Tax back estimator: what Revenue could owe you
Tick the years you haven't claimed for and fill in a typical year. The estimate uses Revenue's own rules for each year, including the lower rent credit cap in 2022 and 2023.
Your share of the rent, excluding bills. Use 0 if you didn't rent.
GP, consultant, prescriptions, physio, minus anything your insurer paid back.
Two days a week is roughly 90 days after leave and bank holidays.
The whole household's bills, or your share if you split them.
Tuition and the student contribution, not levies.
Estimated tax back across 4 years
€3,764
€691 of it is for 2022, which you lose if it isn't claimed by 31 December 2026.
| Year | Rent | Home working | Medical | Total |
|---|---|---|---|---|
| 2022 | €500 | €71 | €120 | €691 |
| 2023 | €500 | €71 | €120 | €691 |
| 2024 | €1,000 | €71 | €120 | €1,191 |
| 2025 | €1,000 | €71 | €120 | €1,191 |
PayMetric Labs' own modelled estimate using Revenue's published rules for each year: Rent Tax Credit at 20% of rent up to €500 (2022, 2023) or €1,000 (2024, 2025), doubled for joint assessment; Remote Working Relief at 30% of bills for home days, relieved at your top rate; medical and tuition relief at 20%. It assumes the same circumstances each year and enough Income Tax paid to use every credit. Revenue's Statement of Liability in myAccount gives your real figure.
What you can claim back for 2022 and later years
PAYE does a good job of taxing your salary, but it only knows about credits you have told Revenue about. These are the reliefs people most often leave unclaimed. All of them can be backdated through the four year rule.
| Relief | What it's worth | Who usually misses it |
|---|---|---|
| Rent Tax Credit | 20% of rent, up to €500 for 2022 and 2023, €1,000 for 2024 and 2025 (double for a jointly assessed couple) | Renters who never added it, or only claimed the current year |
| Remote Working Relief | 30% of electricity, heating and broadband for days worked at home, relieved at your top rate | Hybrid workers whose employer didn't pay the €3.20 daily allowance |
| Health expenses | 20% of GP, consultant, prescription, physio and non-routine dental costs (nursing home fees at your top rate) | Anyone who paid medical bills and assumed insurance covered it all |
| Tuition fees | 20% of third-level fees after a €3,000 full-time or €1,500 part-time disregard, up to €7,000 a course | Parents paying a student contribution, and part-time students |
| Flat-rate expenses | A fixed deduction set by Revenue for your occupation, relieved at your top rate | Nurses, teachers, retail and hospitality staff, and many trades |
| Credits that fit your situation | Home Carer, Single Person Child Carer or Dependent Relative credits, where they apply | People whose circumstances changed after their tax credits were first set |
Two situations create refunds even when you have nothing extra to claim. If you started a job part way through 2022 and spent weeks on emergency tax, or stopped working for a spell, your yearly credits may not have been fully used. Requesting the Statement of Liability for 2022 shows whether that happened, and the overpayment is refunded once the return is submitted.
Your top rate matters for the reliefs given at your highest rate. For a single person the 20% band was €36,800 in 2022, €40,000 in 2023, €42,000 in 2024 and €44,000 in 2025; income above that was taxed at 40%. Our guide to Ireland's marginal tax rates explains how that band works.
Worked example: a Dublin renter who never claimed
Take a single software tester renting in Dublin for €1,600 a month since 2022, working from home two days a week (about 90 days a year), with €2,400 a year of electricity, heating and broadband, €600 a year of GP and prescription costs, and a salary above the 20% band. They have never claimed anything beyond their basic credits.
| Year | Rent credit | Home working | Medical | Total |
|---|---|---|---|---|
| 2022 (deadline) | €500 | €71 | €120 | €691 |
| 2023 | €500 | €71 | €120 | €691 |
| 2024 | €1,000 | €71 | €120 | €1,191 |
| 2025 | €1,000 | €71 | €120 | €1,191 |
| Total, 2022 to 2025 | €3,764 | |||
PayMetric Labs' own modelled estimate on Revenue's rules for each year, assuming enough Income Tax was paid to absorb every credit. Rent at 20% hits the cap every year; home working is (bills × days ÷ days in year) × 30% × 40%.
The rent credit does most of the work, and the cap doubled from 2024, which is why the later years are worth more. The home working relief looks small, about €71 a year here, but it is real money for a few minutes of form filling; Revenue's own example of 50 days at home on €1,890 of bills is worth €31 to a 40% taxpayer. Leave 2022 until January and the €691 for that year is gone for good.
How to claim tax back for 2022 in myAccount
- Sign into myAccount. If you haven't registered, do it now rather than in the last week of December, since registration involves a code that Revenue sends you.
- Under PAYE Services, choose Review your tax for the previous 4 years.
- Request a Statement of Liability for 2022. If it shows an overpayment already, you can claim it straight away.
- Choose Complete your Income Tax Return for 2022. Check that the income your employers reported is right.
- On the Tax Credits & Reliefs page, add each credit or relief that applies under its heading: the Rent Tax Credit is under You and your family, alongside health expenses, remote working, flat-rate expenses and tuition fees in their own sections.
- Submit, then repeat for 2023, 2024 and 2025. Make sure your bank details are up to date so the refund can be paid straight to your account.
Have these to hand
- Your rent for each year, your landlord's name and address, and the RTB tenancy number if you have it
- Electricity, heating and broadband bills, and a count of the days you worked from home
- Totals of medical receipts, net of anything your health insurer refunded
- College fee receipts, and the course name
You don't have to wait for the 2026 return to claim this year's rent credit. Under Manage your tax for the current year, add it now and it reduces the tax on your next payslips. Our Rent Tax Credit 2026 guide covers who qualifies, digs, and renting for a student child.
Before you submit: a review can also find tax owed
Completing a return means declaring all your income for that year: a second job, rental income, foreign income or share awards. If that adds tax, Revenue can collect it, usually by trimming your credits in a later year. Check the Statement of Liability line by line, and if you had income outside PAYE, read it before submitting. Self-employed and other self-assessed taxpayers claim through the Form 11 on ROS instead, with the same four year limit.
Check this year's payslip too
See what you should be taking home in 2026, and what Budget 2027 changes from January.
After 2022: keep your tax up to date each year
The simplest way to never lose a refund again is to claim in-year. Rent, medical costs and remote working days can all be added during the year through Manage your tax, so the credit shows up in your pay rather than as a lump sum years later. A January habit of requesting last year's Statement of Liability catches anything PAYE missed.
If you are weighing a hybrid job, our hybrid commute cost guide and the remote vs hybrid calculator show what office days cost against the small home working relief. For what changes from January, see the Budget 2027 calculator, and if you are a contractor filing a Form 11, the sole trader vs umbrella vs director guide.
Claim tax back in Ireland: frequently asked questions
Can I still claim tax back for 2022 in Ireland?
Yes, until 31 December 2026. Revenue's four year rule lets you claim refunds for the last four years only, and its own example is that claims for 2022 must be made by 31 December 2026. After that date a 2022 refund cannot be paid, even if you were clearly entitled to it.
Can I claim tax back for 2021?
No. The window for 2021 closed on 31 December 2025. The oldest year you can still claim is 2022, then 2023 until the end of 2027, 2024 until the end of 2028, and 2025 until the end of 2029.
How do I claim the Rent Tax Credit for 2022?
Sign into myAccount, choose 'Review your tax for the previous 4 years' under PAYE Services, request a Statement of Liability for 2022, then 'Complete your Income Tax Return'. In Tax Credits & Reliefs, choose 'You and your family' and 'Rent Tax Credit'. For 2022 the credit is 20% of the rent you paid, up to €500 for a single person or €1,000 for a jointly assessed couple.
Do I need receipts to claim tax back?
You don't upload receipts when you claim medical expenses or the Rent Tax Credit through myAccount, but you must keep them, because Revenue can ask for them later. For rent, give your RTB tenancy number if you have one; Revenue says a missing number won't stop the claim, but the credit can be withdrawn if you can't produce it when asked.
Why is my refund smaller than the estimate?
Three usual reasons. Credits like the Rent Tax Credit can only cancel Income Tax you actually paid that year, so a low earner can't use all of it. The credit doesn't reduce USC or PRSI, which many people expect. And most reliefs are worth 20% of what you spent, not the full amount: €1,000 of medical bills gives back €200. The Statement of Liability shows exactly how each credit was applied.
Will I get USC or PRSI back as well?
Usually not. The Rent Tax Credit, medical and tuition relief reduce Income Tax only. A USC refund only arises if too much USC was deducted, for example through an emergency basis or a wrong rate on a payslip, and the Statement of Liability would show it.
Can reviewing an old year leave me owing tax?
Yes. When you complete the return you declare all your income for that year, including side income, rental income or a second job. If that adds tax, Revenue can collect the underpayment, often by reducing your tax credits in a later year. Check the Statement of Liability before you submit, and never leave out income to protect a refund.
I've left Ireland. Can I still claim tax back for 2022?
Yes, if you paid Irish tax that year and claim before the deadline. Use myAccount if you still have access; otherwise contact Revenue through its online enquiry service. Leaving part way through a year often creates a refund on its own, because your full-year credits were only partly used.
Sources and method
All rules checked against Revenue on 23 October 2026: the four year rule, the Rent Tax Credit amounts and claim steps, Remote Working Relief, health expenses, tuition fees, and the rate bands for 2022 to 2026.
The estimator and worked example are PayMetric Labs' own modelled estimates. They apply each year's caps and rates, assume the same circumstances each year and assume enough Income Tax was paid to absorb every credit. Your Statement of Liability is the real figure. This is general information, not personal tax advice.