You can claim back 4 years, so a family that has never claimed it can still reach back to 2022 until 31 December 2026.
Quick facts
- 2026 credit
- €1,950
- Full credit if carer earns
- Under €7,200
- No credit from
- €11,100
- Carer's Allowance
- Not counted
- Who
- Married or civil partners, jointly assessed
- Backdate
- 4 years
Who can claim
"You must also be married, or in a civil partnership, and be jointly assessed for Income Tax ." One of you cares for "a child for whom you receive the child benefit payment from the Department of Social Protection (DSP) a person aged 65 years or over or a person who is permanently incapacitated due to mental or physical disability."
A relative you care for can live "next door in a neighbouring home on the same property or within 2 kilometres of your home." "If you care for a person who is not a relative, and not a relative of your spouse or civil partner, then they do have to live in your home."
"You can only claim one credit, regardless of the number of people you care for. You cannot claim this credit if the dependent person is your spouse or civil partner."
How much you get
"The Home Carer Tax Credit rate is €1,950 for 2026." "If you earn less than €7,200, you can claim the full tax credit available. The amount you earn does not include Carer's Allowance and Carer's Benefit, from the Department of Social Protection (DSP) ."
Above that it tapers: "If you earn more than €7,200, you will receive a reduced tax credit. In this case, the total tax credits available will be reduced by one half of the difference between your income and €7,200." "If your income is €11,100 or more during 2026, you cannot claim the tax credit."
Revenue's own example, a carer earning €9,200: "€9,200 €9,200 - €7,200 = €2,000 €2,000 ÷ 2 = €1,000 €1,950 - €1,000 = €950".
The €7,200 line hasn't moved since 2016
Revenue's 2017 page set out the change: "If you earn less than €7,200 (or €5,080 for years up to and including 2015), then you can claim the full tax credit available." It's still €7,200 in 2026. The credit itself has nearly doubled, from "The Home Carer Tax Credit rate for 2016 is a maximum of €1,000." to €1,950.
The minimum wage has not stood still. It was set from 2016 at "shall be €9.15.", and "Since 1 January 2026, the national minimum wage is €14.15 per hour." So 15.1 hours a week came to about €7,185 a year in 2016, inside the full credit. The same hours in 2026 come to about €11,111, past the cut-off (our sums).
Carers who earn little are better off than in 2016, because the credit is bigger. Carers working around 15 hours a week lost it. The frozen line was covered in the Irish Independent on 30 September 2026.
Home Carer credit or the bigger tax band
"You cannot claim both the increased standard rate cut-off point for dual income couples and the Home Carer Tax Credit during the tax year. Your Revenue office will help you to determine which is better for you." Where the carer earns very little, the credit usually wins; ask Revenue to check.
How to claim, and going back 4 years
"Use myAccount to claim the Home Carer Tax Credit for the current year." Under PAYE Services, choose 'Manage your tax for the current year', then 'Add new credits'. If you're self-assessed, claim it on your tax return.
"You must claim within four years after the end of the tax year to which the claim relates. You must have paid Income Tax during the year of your claim in order to receive a repayment." Claims for 2022 close on 31 December 2026.
Common questions
How much is the Home Carer Tax Credit in 2026?
€1,950, in full if the carer earns under €7,200. It reduces by half of every euro above €7,200 and is gone at €11,100.
Does Carer's Allowance count for the Home Carer Tax Credit?
No. Carer's Allowance and Carer's Benefit don't count as the carer's income for this test, though Carer's Allowance is still taxable income.
Can unmarried couples claim the Home Carer Tax Credit?
No. You must be married or in a civil partnership and jointly assessed for income tax.
Has the Home Carer Tax Credit income limit changed?
No. The €7,200 limit has applied since 2016; it was €5,080 up to 2015. The credit itself rose from €1,000 in 2016 to €1,950 in 2026.
Can I backdate the Home Carer Tax Credit?
Yes, for 4 years, if you paid income tax in those years. In 2026 you can still claim back to 2022.
- €7,185 — 15.1 hours × 52 weeks × €9.15 (2016 minimum wage) = €7,184.58, under €7,200
- €11,111 — 15.1 hours × 52 weeks × €14.15 (2026 minimum wage) = €11,110.58, over €11,100