Tax back · Ireland

How to claim the Mortgage Interest Tax Credit: documents, steps and deadlines

What each year is worth

Worked out by the Mortgage Interest Tax Credit calculator’s engine, which reproduces every Revenue example: 20% of the rise in interest over 2022, up to €1,250 a year for 2023 to 2025; for 2026, 20% of half the rise, up to €625. The credit is never more than your income tax for the year.

The documents you need

• A Certificate of Mortgage Interest for 2022, the base year.
• A Certificate of Mortgage Interest for the year you are claiming.
• Confirmation of the loan balance on 31 December 2022, which must be between €80,000 and €500,000.

Revenue says your mortgage provider can supply all three. You upload them with the claim. You will also be asked for the property’s address and Local Property Tax number.

How to claim, step by step

1. Wait until the year has ended: this credit cannot be claimed during the year.
2. In myAccount choose Review your tax for the previous 4 years, pick the year and request the Statement of Liability.
3. Open Complete your Income Tax Return, then Tax Credits & Reliefs, You and your family, Mortgage Interest Tax Credit, and enter the interest for 2022 and for the year.
4. Upload the three documents through the Receipts Tracker or Upload Supporting Documents. Self-assessed people claim on Form 11 and upload through ROS.

Who qualifies

• The loan was in place in 2022 and in the year you claim, from a lender on the Central Bank’s list, for a home in Ireland.
• It was your main home in 2022 and in the claim year (or a dependent relative’s, rent free, or a former spouse’s or partner’s).
• Your Local Property Tax for the claim year was paid or a valid exemption claimed.
• Two people paying one mortgage share one credit, split by the interest each paid.

What people get wrong

• Trying to claim during the year. The credit is only available on the return after the year ends.
• Missing the LPT condition. No LPT paid for the year means no credit for that year.
• Each partner claiming the full credit. It is one credit per property, shared.

Frequently asked questions

How do I claim the Mortgage Interest Tax Credit?
After the year ends, on that year’s Income Tax Return: in myAccount, Review your tax for the previous 4 years, pick the year, then Tax Credits & Reliefs, You and your family, Mortgage Interest Tax Credit. Self-assessed people claim on Form 11. You upload the documents when you claim.

What documents do I need?
A Certificate of Mortgage Interest for 2022, one for the year you are claiming, and confirmation of the balance on 31 December 2022. Revenue says your mortgage provider can supply them.

Can I claim for 2023, 2024 and 2025 now?
Yes, each on its own return, until 31 December four years after the year (2023 by 31 December 2027). With €6,000 of interest in 2022 and €9,000 to €10,000 since, that is €2,200 for 2023 to 2025.

Is there a credit for 2026 and 2027?
For 2026, yes, at half the usual rate: 20% of half the rise over 2022, at most €625 (€350 in our example). You claim it after the end of 2026. Revenue’s pages cover 2023 to 2026 only: no 2027 credit has been announced.

Related

• Mortgage Interest Tax Credit calculator: your own figures, with part years and two people paying.
• Irish tax back checker · the four-year rule

Sources

• Revenue: Mortgage Interest Tax Credit, how much can you claim?, qualifying conditions; Tax and Duty Manual 15-01-11B

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.