November will bring rent rebates for at least 1 million tenants, following the expansion of the income and asset thresholds, which brought an additional 70,000 beneficiaries into the scheme.
The Independent Authority for Public Revenue (AADE) is carrying out the final cross-checks of tenant details, electronic lease agreements and landlords’ tax returns to identify any discrepancies that could affect the amount of the rebate. Once these checks are complete, the way will be clear for payments to be made by the 27th of this month at the latest.
The amounts tenants will see in their bank accounts depend, of course, on the rent they have declared in their tax returns.
For a main residence, the rebate is up to €800, with an additional €50 for each dependent child. For student accommodation, a separate rebate of up to €800 is available for each student. Teachers, doctors and nurses serving in the regions will receive the equivalent of two months’ rent, regardless of the income and asset criteria.
No application required
More specifically, the rebate of one month’s rent for a main residence or student accommodation in 2025 is calculated without an application, based on the tenant’s annual income tax return for the previous tax year, as it stood on the last working day of September in the year of payment.
If there is more than one successive tenancy during the year, the annual rent is calculated as the sum of the rents paid during that year.
If the amount in the tenant’s E1 return is higher than both the amount in the electronic lease agreement and the amount in the landlord’s tax return, the higher of the amount in the electronic lease agreement and the amount in the landlord’s return will be taken into account.
Support for a main residence is up to €800, plus €50 for each dependent child (table 8.1 of the E1 return), but can never exceed one-twelfth of the annual rent paid. In the event of marital separation, the increase applies to each parent.
For student accommodation, support is up to €800 for each student. If more than one dependent child uses the same accommodation, the support is paid only once.
For example, a family with two children that paid €700 a month in rent in 2025 will receive €800, as it is entitled to an increase of €50 for each child, or €100 in total for the two children.
A family with two children who are students, paying €400 a month in rent for each child, will receive a total rebate of €800.
A tenant with no children who paid annual rent of €10,000, or €833 a month, will receive a rebate of €800, since one-twelfth of the annual rent exceeds the maximum.
The tenancy does not have to have lasted throughout 2025. If, for example, someone rented a home for seven months, the rebate is calculated on the total rent paid during that period.
Note. If rent has not been collected, the benefit will not be calculated on the amount agreed in the contract, but solely on the amount declared on form E2 as actually received by the landlord.
The rent subsidy is tax-free, non-assignable and protected from seizure by the state or third parties.
Eligibility criteria
Following the revision of the income thresholds, those eligible for a one-month rent rebate are:
- Single people with annual household income of up to €25,000 (up from €20,000).
- Married couples and civil partners with annual household income of up to €35,000 (up from €28,000), increased by €5,000 (up from €4,000) for each dependent child.
- Single-parent families with income of €39,000 (up from €31,000), plus €5,000 for each child after the first.
In addition to meeting the income threshold, households must also meet the asset test.
Specifically, the total value of the real estate owned by the taxpayer, their spouse or civil partner, and their dependent children must not exceed €120,000 for a single person, based on the ENFIA tax assessment. The limit rises by €20,000 for a spouse or civil partner and for each additional dependent child.
What penalties apply for inaccurate declarations
Anyone found to have provided inaccurate information in their income tax return about their main residence or student accommodation, which was used to calculate the support and resulted in an undue payment, in whole or in part, will be required to repay the full amount of the support with interest at an annual rate of 8.76% and will be barred from receiving the support for the next three years.