€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.
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.