Tax back · Ireland

Ireland’s four-year rule: how far back you can claim tax, and every deadline

Revenue lets you claim back tax for the last four years: “you can only request reviews or claim refunds for the last four years”, and “claims for 2022 must be made by 31 December 2026. Claims made after this time cannot be repaid.” The clock runs from the end of each tax year, so every year has its own last date.

Every year’s last date, and what one renter is owed

Example: rent €13,200 a year (20% = €2,640, capped), medical €600 a year (20% = €120), each year capped by that year’s income tax. Worked out by the tax back checker’s engine on Revenue’s 2022-2026 rules. Only the 2022 date is printed by Revenue; the later dates follow the same rule.

More on each: rent for a student’s digs, medical expenses, remote working relief and tuition fees.

What people get wrong

• Counting four years back from today. The time runs from the end of each tax year: in November 2026 the whole of 2022 is still open, until 31 December 2026.
• Making one claim for several years. Each year is claimed on its own return. Medical bills for 2023 go on the 2023 return.
• Leaving the oldest year until last. Claim in expiry order: 2022 first.

How to claim several years

1. In myAccount, open Review your tax for the previous 4 years.
2. Pick the oldest year, request the Statement of Liability, then complete that year’s Income Tax Return.
3. Add the credits you missed (Rent Tax Credit, medical expenses, remote working, tuition fees, mortgage interest).
4. Repeat for each later year. Revenue refunds each year separately.

Frequently asked questions

How many years back can I claim a tax refund in Ireland?
Four years from the end of the tax year. In 2026 you can still claim for 2022, 2023, 2024 and 2025, and for 2026 itself. Claims for 2022 must be made by 31 December 2026; 2023 by 31 December 2027.

Does the four-year rule apply to every credit?
It applies to claims for repayment of income tax, so to the Rent Tax Credit, medical expenses, remote working relief, tuition fees, the Mortgage Interest Tax Credit and other credits you missed. Each year is a separate claim.

What happens if I miss the deadline?
“Claims made after this time cannot be repaid” (Revenue). The page lists no exceptions.

Do I need an accountant to claim back four years?
No. In myAccount, “Review your tax for the previous 4 years” lets you request a Statement of Liability for each year and add missed credits. It is free; agents charge a fee or a share of the refund.

Related

• Irish tax back checker: your own figures, every year, with a calendar file of the deadlines.
• 2022 claims close on 31 December 2026: six households worked out.
• How to claim tax back in myAccount: the menus for each credit, year by year.
• Claimed 2024 at €750? How to get the 2024 Rent Tax Credit top-up.
• Never claimed the Rent Tax Credit? What a renter is still owed for 2022 to 2026.
• Form 11 or Form 12? Which return you file, by the €5,000 and €30,000 non-PAYE tests.
• Rent Tax Credit calculator

Sources

• Revenue: four-year rule
• Revenue: Rent Tax Credit, health expenses, tax relief charts

Read 13 November 2026. General information, not advice; it cannot see your records. Claiming directly from Revenue is free. We are not Revenue, we are not a tax agent, and we never ask for your myAccount details. Revenue decides every claim.