Quick checker
Answer the questions to see which credits may apply to you.
An estimate using 2026 Revenue rates, not tax advice. You claim each credit yourself in Revenue myAccount.
The credits at a glance (2026)
| Credit | Amount | Main condition |
|---|---|---|
| Home Carer | Up to €1,950 | Married or civil partners; one cares at home for a dependent person |
| Dependent Relative | €305 | Relative’s income no more than €18,548 |
| Incapacitated Child | €3,800 per child | Permanent physical or mental incapacity |
Nursing home fees
Fees you pay to a nursing home with 24-hour on-site nursing care qualify for relief at your highest rate of tax. You can claim for fees you pay for yourself or for someone else, less anything refunded or covered by the Fair Deal scheme.
How to claim
Claim each credit in Revenue myAccount. Health and nursing home expenses go under Review your tax for any of the last four years.
Good to know
The checker gives an estimate, not tax advice. ViscaCare helps you prepare your figures; you submit any claim yourself.
Common questions
How much is the Home Carer Tax Credit in 2026?
Up to €1,950. It is reduced when the home carer earns over €7,200 and is not available at €11,100 or more. Carer’s Allowance and Carer’s Benefit do not count as income for this test.
What is the Dependent Relative Tax Credit?
A credit of €305 for maintaining a relative who cannot maintain themselves because of old age or infirmity, provided their income is no more than €18,548 in 2026.
How much is the Incapacitated Child Tax Credit?
€3,800 a year for each child with a permanent physical or mental incapacity.
Can I get relief on nursing home fees?
Yes. Fees paid to an approved nursing home that provides 24-hour on-site nursing care qualify for relief at your highest rate of tax, less any refund or State support.
Where these figures come from
- Revenue - Home Carer Tax Credit rates
- Revenue - Dependent Relative Tax Credit
- Revenue - Incapacitated Child Tax Credit
- Revenue - Nursing home expenses
Charges and thresholds change. We check these figures regularly, but always confirm the current rate with the official source before you rely on it. This page explains entitlements, costs and process - it is not medical advice.
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