The title compound, (C4H12NO3)[ReO4], contains two cations and two anions in the asymmetric unit, related by a non-crystallographic centre of symmetry. The crystal structure is stabilized by an extensive hydrogen-bonding network with the formation of puckered layers perpendicular to [001]. In the tris(hydroxymethyl)ammonium cations, intramolecular O—H⋯O hydrogen bonds are present with the formation of an S
1
1(6) graph-set motif. The crystal structure is further consolidated by N—H⋯O hydrogen bonds