How much is the Dependent Relative Tax Credit?

€305 a year for 2025 and 2026, and €245 for 2022, 2023 and 2024. If two people support the relative, they split it by what each pays.

How much can my relative earn?

Their income must be €18,548 or less for 2026 (€18,028 for 2025). That counts their pension, welfare payments and interest.

Does my widowed mother have to be unwell?

No. A widowed mother or father counts whether or not they can look after themselves, as long as you pay their living costs.

Carers and disability

Dependent Relative Tax Credit: back to 2022

A tax credit for keeping an elderly or ill relative, or a widowed parent: €305 a year, with 4 years to claim back.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How much is the Dependent Relative Tax Credit?: €305 a year for 2025 and 2026, and €245 for 2022, 2023 and 2024. If two people support the relative, they split it by what each pays.
How much can my relative earn?: Their income must be €18,548 or less for 2026 (€18,028 for 2025). That counts their pension, welfare payments and interest.
Does my widowed mother have to be unwell?: No. A widowed mother or father counts whether or not they can look after themselves, as long as you pay their living costs.

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