€1,800/year Revenue tax credit for stay-at-home carers
Home Carer Tax Credit Ireland 2026
A €1,800 annual tax credit for married couples or civil partners where one person stays home to care for a child, elderly person or person with a disability. Claimed through Revenue — many families miss it.
Home Carer Tax Credit 2026 — At a glance
- Credit value
- €1,800/year
- Full credit if carer earns
- €10,400/year or less
- No credit at
- €13,200/year or more
- How to claim
- myAccount on Revenue.ie — backdatable 4 years
Credit withdrawal by home carer income
| Home carer's annual income | Tax credit available |
|---|---|
| Up to €10,400 | €1,800 (full credit) |
| €10,400–€13,200 | Reduced by €1 per €2 earned over €10,400 |
| €11,000 | €1,500 |
| €12,000 | €1,000 |
| €13,000 | €200 |
| €13,200 or more | €0 (no credit) |
Who qualifies
- You are married or in a civil partnership
- You are jointly assessed for tax
- One spouse/partner works primarily in the home
- You are caring for a qualifying dependent (child, person aged 65+, or person with disability)
- The home carer's income is below €13,200 per year
How to claim
Claim through myAccount on Revenue.ie under the Manage Your Tax section. Select the Home Carer Tax Credit and provide details of the dependent person being cared for.
You can backdate claims up to 4 years.
Frequently asked questions
What is the Home Carer Tax Credit?
A Revenue tax credit of €1,800/year for married/civil partner couples where one person stays home to care for a child, elderly person or disabled person.
How much is it in 2026?
€1,800 at full value, when home carer earns €10,400 or less. Reduces above that; nil at €13,200.
Who counts as a dependent?
A child (Child Benefit recipient), a person aged 65+, or a person with a physical or mental disability requiring care.
Can the home carer have some income?
Yes — up to €10,400/year for the full credit. Reduced above that.
Can I claim this and the Increased Standard Rate Band?
No — you must choose one or the other. Calculate which gives you the larger benefit.
- You cannot claim this credit and the Increased Standard Rate Band at the same time — you must choose whichever gives the higher saving for your household.
- The home carer can still earn up to €10,400/year and receive the full €1,800 credit — the carer does not need to have zero income.
- The credit is not just for parents — caring for a person aged 65 or over, or a person with a disability, also qualifies.
- The credit reduces the working spouse's income tax, not the home carer's — both must be jointly assessed by Revenue.
- You can backdate the claim up to 4 years — if you have been eligible since 2022, you can claim all years now through myAccount.
This page was reviewed against official Irish government guidance and updated to reflect 2026 Home Carer Tax Credit rates and eligibility rules.