Tax relief for third-level fees

You may get tax relief on tuition fees paid for:

• Undergraduate courses
• Postgraduate courses
• Information technology (IT) and foreign language courses.

Lists of courses and colleges approved for tax relief each year are published on the Revenue website.

You can claim tax relief if you have paid the fees, either on your own behalf or on behalf of another person.

You cannot claim tax relief on:

• Examination or administration fees
• Any part of the tuition fees that is met directly or indirectly by a grant, a scholarship or otherwise (for example, where fees are reimbursed by an employer).

Read more about tuition fees and the Student Contribution.

Budget 2024

The Rent Tax Credit is extended to parents of students renting a room or digs in 2024. The tax credit will also be available to claim for the 2022 and 2023 tax years.

The maximum amount of fees (including the Student Contribution) that can qualify for tax relief is €7,000 per person, per course, per academic year.

Full-time student: There is no tax relief on the first €3,000 spent on tuition fees (including the Student Contribution) for each tax year.

Part-time student: There is no tax relief on the first €1,500 spent on tuition fees (including the Student Contribution) for each tax year.

More than one student: If you are claiming for more than one student, you will get full tax relief on tuition fees (including the Student Contribution) for the second or subsequent students.

You can find examples of how the tuition fees tax relief works on the Revenue website.

Undergraduate courses

Tax relief is available for tuition fees paid for:

• Approved full-time and part-time undergraduate courses in both private and publicly funded third-level colleges in the State
• Approved full-time and part-time undergraduate courses in both private and publicly funded third-level colleges in any EU member state or in the UK. This includes courses in medicine, veterinary medicine, dentistry and teacher training.
• Full-time and part-time undergraduate courses operated by colleges in any EU member state and in the UK providing distance education in the State.

Conditions for granting tax relief for undergraduate courses

• Courses must be for at least 2 years' duration
• Colleges and courses within the State must be approved by the Department of Education and Skills

Postgraduate courses

Tax relief is available for tuition fees paid for:

• Approved postgraduate courses in private and publicly funded colleges in the State
• Postgraduate courses in a university or publicly funded college in another EU member state or the UK, including such colleges that provide distance education in the State
• Postgraduate courses in a university or publicly funded third-level college in non-EU countries.

Conditions for granting tax relief for postgraduate courses

• Courses must be for at least one academic year but not more than 4 academic years in duration and must lead to a postgraduate award based on either a thesis or an examination.
• The person taking the course must already have a primary degree or an equivalent qualification.

Information technology and foreign language courses

You can get tax relief on fees paid for training courses in information technology and foreign languages (other than postgraduate courses) if the course:

• Is less than 2 years' duration
• Awards a certificate of competence (and not just a certificate of attendance)
• Is on Revenue's list of approved courses.

Details of schemes

Revenue publishes detailed information about tax relief for tuition fees, covering tax relief for undergraduate and postgraduate courses and tax relief for information technology and foreign language courses.

Tax relief is given at the standard rate of 20%.

There is no limit on the number of people for whom you can claim.

Paying fees in instalments

If you pay fees in instalments and at least one instalment is paid in the tax year following the year your course started, then the relief for fees relating to that academic year may be granted either:

• In the tax year the course started, or
• The tax year in which the instalment was paid.

It is generally more beneficial for you to claim tax relief in the tax year that the course started. You can find examples of when it is of greater benefit to claim on Revenue’s website.

Relief will only be granted in respect of amounts actually paid and subject to the maximum relief available in that year.

Undergraduate and postgraduate courses:

The maximum amount of fees (including the Student Contribution) that can qualify for tax relief is €7,000 per person, per course, per academic year.

Information technology and foreign language courses:

The course fees paid must not be less than €315 and not more than €1,270 (these refer to the course fee and are not simply an amount per annum).

You can claim tax relief on fees paid for undergraduate, postgraduate, IT and foreign language courses using Revenue's myAccount service.

If you’re self-employed, you can apply for tax relief on tuition fees by using Revenue’s Online Service (ROS).

Alternatively, you can download the application form to claim tax relief on undergraduate or postgraduate tuition fees (pdf) or to claim tax relief on IT and foreign language tuition fees (pdf) and return it to your Revenue office.

Keeping receipts for Revenue: You do not need to submit your receipts for fees paid with your claim, but you must keep them as Revenue may ask to see them.

Once you have made your claim, you must keep your receipts for fees paid for 6 years. You can use Revenue’s receipt tracker service to keep a digital record of your receipts.

Further information on tax relief on third-level fees is available from your Revenue Office.