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United States · https://decisionscalc.com/tools/ireland-mortgage-interest-tax-credit-calculator/
Mortgage Interest Tax Credit calculator: 2023 to 2026
A €300,000 mortgage with €6,000 of interest in 2022 and €9,000, €10,000 and €10,000 in 2023 to 2025 gives €2,200 back for those three years, plus about €350 for 2026 at €9,500 of interest, claimable after the year ends. The credit is 20% of the rise in interest over 2022, up to €1,250 a year (€625 for 2026, at half the rise). 2023 claims close on 31 December 2027.
Must be between €80,000 and €500,000 on that date. On your lender’s statement for 2022.
From the Certificate of Mortgage Interest for 2022 (ask your lender).
More: part years, two people paying, tax paid, years already claimed
Took it out or cleared it during 2022? Revenue scales the longer year down to the shorter one.
Two people paying (not a jointly assessed couple)? One cap per home, split by what each paid.
| Year | Days with the loan | Income tax you paid (optional) | Already claimed |
|---|---|---|---|
| 2023 | |||
| 2024 | |||
| 2025 | |||
| 2026 |
You could claim about
- 2023€600€9,000 − €6,000 in 2022 = €3,000, capped at €6,250, × 20%Claim by 31 December 2027
- 2024€800€10,000 − €6,000 in 2022 = €4,000, capped at €6,250, × 20%Claim by 31 December 2028
- 2025€800€10,000 − €6,000 in 2022 = €4,000, capped at €6,250, × 20%Claim by 31 December 2029
- 2026€350€9,500 − €6,000 in 2022 = €3,500 × 50%, capped at €3,125, × 20%Claim by 31 December 2030
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.
How to claim, and the documents
- Ask your lender for the Certificate of Mortgage Interest for 2022 and for each year you claim, and for the balance on 31 December 2022. Revenue says your mortgage provider can supply these documents.
- After the year ends, in myAccount: Review your tax for the previous 4 years › the year › Statement of Liability › complete your Income Tax Return › Tax Credits & Reliefs › You and your family › Mortgage Interest Tax Credit. Form 11 filers use ROS (Personal Tax Credits panel).
- Upload the certificates with the claim (Receipts Tracker or Upload Supporting Documents in myAccount; ROS › Other Services › Upload Supporting Documents).
- Have the property’s LPT number (or Eircode) ready, and make sure Local Property Tax for that year is paid or an exemption claimed.
What this calculator does not cover
Buy-to-let and investment property loans; loans from a lender that is not on the Central Bank’s list of credit information providers; a home bought from a connected person well above market value; a property without the planning permission granted by 31 December 2022; 2027 (no extension found). It reduces income tax only, not USC or PRSI.
What people get wrong
- Using the total interest, not the rise. The credit is on the increase over 2022 only: €9,000 of interest against €6,000 in 2022 gives 20% of €3,000 = €600, not 20% of €9,000.
- Missing 2026’s half rule. For 2026 only half the rise counts, up to €3,125, so the most is €625.
- Two people, two caps. There is one cap per home, split by the interest each paid.
Frequently asked questions
How much is the Mortgage Interest Tax Credit?
20% of the increase in the interest you paid in a year compared with 2022, up to €1,250 a year for 2023, 2024 and 2025. For 2026 it is 50% of the increase, up to €625 (Revenue). Example: a €300,000 mortgage with €6,000 of interest in 2022 and €9,000, €10,000 and €10,000 in 2023 to 2025 gives €2,200 for those three years, and €350 for 2026 at €9,500.
Who qualifies?
You need a mortgage on your home (or a dependent relative’s or former spouse’s home, or a property you use to get to work) that you had in 2022 and in the year you claim, with a balance between €80,000 and €500,000 on 31 December 2022, from a lender on the Central Bank’s list. You must be up to date with Local Property Tax for the year.
How do I get my 2022 mortgage interest certificate?
Ask your lender for the Certificate of Mortgage Interest for 2022 and for each year you claim, and for the loan balance on 31 December 2022. Revenue says your mortgage provider can supply these documents. You upload them with the claim in myAccount (Receipts Tracker or Upload Supporting Documents), or in ROS if you file a Form 11.
Is there a Mortgage Interest Tax Credit for 2027?
Not on Revenue’s pages or in the Budget 2027 documents read on 13 November 2026: the credit covers 2023 to 2026. The 2026 credit is claimed after the year ends.
Until when can I claim for 2023?
Until 31 December 2027, under Revenue’s four-year rule. 2024 until 31 December 2028, 2025 until 31 December 2029 and 2026 until 31 December 2030.
Related
- Irish tax back checker: this credit plus rent, medical, remote working and tuition, year by year.
- How to claim the Mortgage Interest Tax Credit: the three documents from your lender and the steps.
- The four-year rule: every year’s last date to claim.
- Form 11 or Form 12? Which return you file, by the €5,000 and €30,000 non-PAYE tests.
- Overpay the mortgage or invest? · Help to Buy calculator
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Cite or link to this calculator
DecisionsCalc (2026). Mortgage Interest Tax Credit Calculator Ireland: 2023 to 2026. https://decisionscalc.com/tools/ireland-mortgage-interest-tax-credit-calculator/
You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it.
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