Pay and benefits
Tax relief on third-level tuition fees
Last updated 16 October 2026
Get 20% back on college fees you pay, up to €7,000 a course, after a €3,000 disregard (€1,500 part-time). Budget 2027 cuts the disregard.
If you pay fees for an approved third-level course, for yourself or anyone else, you can claim income tax relief at 20%. The college and course must be approved; Revenue publishes the list.
What counts
- Tuition fees, including the Student Contribution, up to €7,000 per course for each academic year.
- Not registration, exam, student levy, sports centre or capitation charges.
- Only fees you pay yourself: less any part paid by a grant, scholarship or employer.
The disregard (the part that gets no relief)
Each claim has one disregard a year. The first €3,000 of fees gets no relief if any course is full-time, or €1,500 if all are part-time. It is taken off once, however many students or courses you pay for. So one student's Student Contribution on its own often gets nothing, but a second student in the family gets full relief.
An example for 2026
A parent pays a €3,000 Student Contribution for a daughter's full-time degree and €6,500 for a son's part-time master's:
| Fees paid | €9,500.00 |
| Less the full-time disregard | (€3,000.00) |
| Fees that get relief | €6,500.00 |
| Tax back at 20% | €1,300.00 |
Claiming
Claim after the end of the year in myAccount (Form 12), or on Form 11 if you are self-assessed. You need the college receipts. If you pay by instalments over two tax years, you can claim all of it in the year the academic year started. That usually means only one disregard. Claims can go back four years: 2022 claims close at the end of 2026.
Budget 2027
For 2027, the disregard is being cut to the level of the Student Contribution. Then relief is available on Student Contribution fees for a second and later student. The exact figure will be set by Finance (No. 2) Bill 2026.
To see your own tax back, use the tuition fees calculator.
Work it out
Sources
- Revenue: Tuition fees: how do you calculate the relief? (checked 25/10/2026)
- Revenue: Paying tuition fees in instalments (checked 16/10/2026)
- Citizens Information: Tax relief for third-level fees (checked 16/10/2026)
- Revenue: Four year rule: claims for 2022 must be made by 31 December 2026 (checked 25/10/2026)
- Department of Finance: Budget 2027: Tax Policy Changes (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.