What tax credits can new parents claim in Ireland?

Here is what can change on your tax when you have a baby in Ireland, from Revenue and the Budget 2027 documents, checked on 17 October 2026.

What tax credits can I claim when I have a baby?

Revenue has no tax credit simply for having a baby. It depends on your situation: married couples and civil partners where one partner cares for the children at home may get the Home Carer Tax Credit, and a parent raising a child alone may get the Single Person Child Carer Credit. Maternity care you paid for gets 20% tax relief.

Paid leave counts as income too: Parent's Benefit and Paternity Benefit are taxable, though you do not pay USC or PRSI on them.

Who can claim the Home Carer Tax Credit?

You can claim it if you are married or in a civil partnership and jointly assessed for income tax, with one of you caring for a dependent person. A child you get Child Benefit for counts. You claim one credit however many children you care for.

The person you care for cannot be your own spouse or civil partner. A dependent who is not a relative must live in your home. Read the rules on Revenue's Home Carer Tax Credit pages.

How much is the Home Carer Tax Credit?

The Home Carer Tax Credit is €1,950 for 2026, rising by €100 to €2,050 from January 2027 under Budget 2027. You get the full credit if the home carer earns €7,200 or less in 2026. Above that it is reduced by half of the difference, and at €11,100 or more there is no credit.

Worked out with Revenue's rule: take away €7,200 from the home carer's income, halve the difference and reduce the credit by that. Carer's Allowance and Carer's Benefit do not count as income for this.

Who can claim the Single Person Child Carer Credit?

You may claim it if you care for a child on your own: your own child, an adopted child or a child you support at your own expense. Only one parent or guardian can claim it in a tax year, and you get one credit however many children you care for.

The credit is €1,900 a year, which cuts your tax by €36.54 a week, and it comes with an extra €4,000 taxed at 20% instead of 40%. Budget 2027 raises the 20% band for a single parent getting this credit from €48,000 to €50,500 from January 2027. You claim it with form SPCC1 from Revenue.

Can I claim tax back on maternity care?

Yes. Revenue lists routine and maternity care during pregnancy as a qualifying health expense, so you get tax relief at 20% on what you paid. The care must be given or advised by a registered practitioner, and you cannot claim for amounts paid back by health insurance or the HSE.

IVF also counts as a qualifying health expense, as do doctor's and consultant's fees and prescribed drugs and medicines. Keep your receipts: you claim through Revenue's myAccount, where the receipts tracker can store them, and you can claim for any of the last 4 years.

What does Budget 2027 change for parents' tax?

From 1 January 2027 the Personal Tax Credit and the Employee Tax Credit each rise by €125, to €2,125. The Home Carer Tax Credit rises by €100 to €2,050, and the amount taxed at 20% rises by €2,500 for everyone. The 2% USC band also widens, to €30,300.

Our Budget 2027 guide for parents works out how much a single employee, a couple on one income and a single parent save, from the gov.ie Budget documents.

How do I claim a tax credit?

If you pay tax through PAYE, sign in to myAccount on revenue.ie, choose Manage your tax for the current year under PAYE Services, then Add new credits and pick the credit. If you are self-employed, you claim on your annual tax return. You can claim back for the previous 4 years.

For the Home Carer Tax Credit you need the dependent's PPS number and date of birth, so register your baby's birth first: how to register a birth in Ireland. For the Single Person Child Carer Credit, the form is SPCC1.