Last reviewed July 2026. General guidance, not personalised advice — amounts can change with each Budget. For your situation, book a free consultation.

Plenty of PAYE employees in Ireland overpay tax simply because they never claim what they're entitled to. Here are the reliefs people most often miss — and the good news: you can claim back over the last four tax years (in 2026 that means 2022 to 2025).

Medical expenses — 20%

You can claim 20% back on qualifying, non-reimbursed health expenses: GP and consultant fees, prescribed medicines, prescribed physiotherapy and more. Spend €1,000 and that's €200 back. Nursing-home costs are relieved at your higher marginal rate (up to 40%). See our full guide to claiming medical expenses relief.

Remote-working relief — 30%

If you work from home, you can claim tax relief on 30% of your electricity, heating and broadband costs, apportioned by the number of days you worked from home during the year. It only applies if your employer doesn't already pay the tax-free €3.20 per day allowance. More detail in working from home: what you can claim.

You can claim back over the last four tax years — so it's worth a look even if you've never claimed before.

Rent Tax Credit

Renting your home? The Rent Tax Credit is worth up to €1,000 for a single person or €2,000 for a jointly assessed couple, per year. It was extended in Budget 2026 and runs to 2028.

Non-routine dental (Med 2)

Routine fillings and cleanings don't qualify, but non-routine work — crowns, root canals, orthodontics, implants — attracts 20% relief. Your dentist completes a Form Med 2; you keep it as your receipt.

Tuition fees

Relief at 20% is available on qualifying third-level tuition fees, after a disregard of the first €3,000 (full-time) or €1,500 (part-time) per claim, and up to €7,000 of fees per course.

Flat-rate employment expenses

Many occupations have an agreed annual flat-rate deduction for job costs such as tools, uniforms and laundering — nurses, teachers, trades and others. Check the current schedule for your role; once claimed it can be applied to open years.

Your core tax credits

Make sure you're getting the credits you're due — the Personal Tax Credit (€2,000 single) and the Employee (PAYE) Tax Credit (up to €2,000). These weren't changed in Budget 2026.

How to claim

Most reliefs are claimed through Revenue myAccount (PAYE Services), or on your annual Income Tax Return / Form 12. Keep receipts for six years. Not sure what you can claim? Send us a message and we'll review it for you.

Sources: Revenue.ie (tax credits, health expenses, remote working, rent credit, tuition fees) and Budget 2026 documentation.