The rich don’t pay less tax by accident. Neither should you.

• You pay income tax (relief is against income tax only).
• You contribute to an occupational scheme, PRSA, or personal pension (RAC).

• You need the money before retirement — it’s locked in.
• You’re in auto-enrolment: those contributions get a State top-up instead of tax relief.
• USC and PRSI are not relieved.

Via payroll (net pay arrangement) relief is immediate. For a personal pension or AVC paid directly, claim through myAccount. Contributions paid by the annual tax return deadline (31 October; mid-November via ROS) can be backdated to the previous tax year.

• You’re negotiating a raise or a new offer.
• You’d save the money anyway.

• You need the cash now.
• You’re near the Standard Fund Threshold.

Ask HR whether they’ll increase their contribution as part of the package. Get it confirmed in writing.

• You pay rent on your home (registered with the RTB), or for a student’s accommodation.
• You pay enough income tax to use the credit.

• Your landlord is your parent or child (limited exceptions apply).
• You receive housing supports covering the rent (HAP, RAS).

Claim in Revenue myAccount (PAYE services → Review your tax → Rent Tax Credit). You need the landlord’s RTB number or address details.

• You work from home under an arrangement with your employer.
• You pay the household bills (can be split if shared).

• Your employer already pays you the €3.20/day tax-free e-working allowance — the relief is reduced by it.

Claim at year end in myAccount. Keep the bills.

• You paid medical costs not reimbursed by insurance or the State.

• The cost was covered by health insurance.
• Routine dental and optical care.

Claim in myAccount (Health and medical expenses). Keep receipts for 6 years.

• Your occupation is on Revenue’s list.

• Your job isn’t listed.

Check the list, then add it in myAccount → Manage your tax → Flat Rate Expenses.

• You’re jointly assessed and one of you cares for a child, someone 65+, or a person with a disability.

• The carer’s own income is above the limit (the credit reduces as their income rises).
• You’re already claiming the increased standard rate band for a second earner — you get whichever is better, not both.

Claim in myAccount. Revenue applies whichever of this or the increased band suits you better.

• Your employer is willing — it’s their discretion.

• It replaces salary you’re owed (salary sacrifice for vouchers isn’t allowed).
• It’s paid in cash.

Ask for part of a bonus as vouchers. €1,500 in vouchers is worth roughly what €2,800 of salary is at the 40% rate.

• Your employer runs the scheme.
• You’d buy it anyway.

• You’d be buying something you don’t need to “save tax”.

Through your employer’s scheme; the cost comes out of gross pay.

• It’s your principal private residence.
• The tenant stays long-term (or is a student/host-family arrangement).

• Short-term lets (Airbnb-style) don’t qualify.
• Gross income over the limit: the whole amount becomes taxable.
• Renting to your own child.

Declare it on your tax return even though it’s exempt.

• The tenancy is registered with the RTB (needed for interest deductibility).

• Capital repayments are never deductible.
• Rental losses only carry forward against future rental profit — they don’t reduce tax on your salary.

Through your Form 11 (or Form 12 for small amounts). Model it in the property calculator.

• Principal private residence mortgage with a balance between €80,000 and €500,000 on 31 December 2022.

• Your interest didn’t rise over 2022 levels.
• Buy-to-let mortgages.

Claim in myAccount after the year ends; you need your lender’s interest statements.

• You hold individual shares (not funds/ETFs).

• EU-domiciled ETFs and funds fall under exit tax (35% from 2026) instead — no annual exemption, no loss relief, deemed disposal every 8 years.
• Bed-and-breakfasting: selling and rebuying within 4 weeks blocks the loss.

Pay CGT by 15 December for gains made January–November, and by 31 January for December gains. File on Form 11 or CG1.

• Your business profit is well above what you need to live on.
• You’ll leave profit in the company or fund a company pension.

• You need all the profit personally — extraction tax wipes out most of the gain.
• Professional services companies can face a 15% surcharge on undistributed income.
• Low profits: accountancy and compliance costs (often €1,500–€3,000+ a year) outweigh the benefit.

Model it with an accountant using your real numbers before incorporating. Reversing a company is harder than starting one.