Sending money home to a widowed mother counts, whether or not she's unwell. Backdate it through myAccount for the last 4 years: €245 a year for 2022 to 2024, €305 since.
Quick facts
- Credit
- €305 (2025 and 2026)
- Before 2025
- €245
- Relative's income limit
- €18,548 (2026)
- Living abroad
- Allowed
- Shared
- Split if several people maintain them
- Your child
- Only if they live with you as your carer
Who you can claim for
A relative of yours, or of your spouse or civil partner, who can't maintain themselves because of old age or infirmity. Or a "widowed father or widowed mother, whether incapacitated or not", or a parent who is a surviving civil partner.
"There is no requirement for the relative to live in Ireland to qualify for this credit." "This credit is not due in respect of your child." The exception is a child who lives with you and cares for you.
The rules
"You must substantially maintain your relative where they cannot maintain themselves." That means meeting their everyday living costs.
"You will not receive a tax credit for 2026 if your dependent relative's income exceeds €18,548 with effect from 1 January 2026 (€18,028 for 2025)." "All of your dependent relative's income is included for the income limit purposes." That includes their pension and welfare payments.
What it's worth
"You can claim a tax credit of €305 with effect from 1 January 2026 (€305 for 2025 and €245 for the years 2022-2024)." "If more than one person maintains the dependent relative, the credit is divided between or among them."
How to claim
Claim in Revenue myAccount: for this year under 'Manage your tax', or for any of the last 4 years under 'Review your tax' and an Income Tax Return. It's under 'You and your family'. You can also claim health expenses relief on medical bills you pay for them.
Common questions
How much is the Dependent Relative Tax Credit in 2026?
€305, the same as 2025. It was €245 for 2022 to 2024.
Can I claim the Dependent Relative Tax Credit for a parent abroad?
Yes. There is no requirement for the relative to live in Ireland.
What is the income limit for the Dependent Relative Tax Credit?
The relative's income must not exceed €18,548 in 2026 (€18,028 in 2025), counting all their income including pensions.
Can I claim the Dependent Relative Tax Credit for my widowed mother?
Yes, a widowed father or mother qualifies whether they are incapacitated or not, if you maintain them and their income is under the limit.
Can I claim it for my child?
Generally no, unless your child lives with you and you depend on their services because of your old age or infirmity.