Ireland · 2026 rates

Rental Income Tax Calculator Ireland

Work out the income tax, USC and PRSI on your Irish rental profit using 2026 rates, including the Residential Premises Rental Income Relief worth up to EUR 1,000. Free, no sign up, nothing stored.

Your rental figures

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EUR
Insurance, letting agent fees, repairs, management fees, accountancy, advertising, RTB fee, service charges.
EUR
Interest only. Capital repayments are not deductible.
EUR
Furniture and fittings written off at 12.5% a year over 8 years. Enter this year's amount.

Your circumstances

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Salary or other income before tax. This sets which tax band your rental profit falls into.
Total tax on rental profit
EUR 0
Enter your figures and press calculate

Rental income in Ireland is taxed as Case V income at your marginal rate, not at a special rental rate. You pay income tax at 20% or 40% depending on where the profit sits relative to your standard rate cut-off point, plus USC at your marginal USC band, plus PRSI at 4.2% if you are under 66.

You are taxed on profit, not on rent received. Profit is gross rent less allowable expenses, less mortgage interest where the tenancy is registered with the RTB, less capital allowances on furniture and fittings.

For 2026 you may also claim Residential Premises Rental Income Relief. It is worth the lowest of EUR 1,000, 20% of your profits from qualifying premises, or 20% of your overall Case V income. It reduces income tax only, so it does not cut your USC or PRSI, and it cannot create a refund.

DEDUCTIONS

What You Can and Cannot Deduct

ItemDeductibleDetail
Mortgage interestYes, 100%Only where the tenancy is registered with the RTB for the full period of the claim. Gaps in registration disallow the interest for those periods.
Mortgage capital repaymentsNoOnly the interest element qualifies. The capital portion reduces the loan, it is not an expense.
InsuranceYesBuildings, contents and landlord liability cover for the let property.
Letting agent and management feesYesIncluding advertising for tenants and tenant referencing.
Repairs and maintenanceYesGenuine repairs that restore the property. Improvements are capital and are not deductible as repairs.
Furniture and fittingsVia capital allowancesNot deducted in full in year one. Written off at 12.5% a year over 8 years as wear and tear.
RTB registration feeYesAn allowable expense of the letting.
Accountancy feesYesFor preparing the rental accounts and return.
Local Property TaxNoLPT is not an allowable deduction against rental income. Note that LPT compliance is a condition of claiming RPRIR.
Pre-letting expensesLimitedGenerally not allowed, except the specific relief for premises vacant for at least 12 months, capped at EUR 10,000 per premises.
Your own labourNoYou cannot charge for your own time spent managing or repairing the property.

The RTB registration trap. Mortgage interest is usually the largest single deduction a landlord has. If the tenancy was not registered with the RTB for part of the year, the interest for that period is disallowed, which can turn a modest profit into a much larger tax bill. Untick the RTB box in the calculator to see the difference on your own figures.

METHOD

How the Calculation Works

The calculator works out the additional tax caused by your rental profit, given the other income you already have. That is the number most landlords actually want, and it avoids pretending to compute your whole tax return.

Step 1, rental profit. Gross rent less allowable expenses, less mortgage interest if the tenancy is RTB registered, less capital allowances. A loss is shown as zero profit for tax purposes here; losses can generally be carried forward against future rental profits.

Step 2, income tax. Your other income is placed against your standard rate cut-off point first. Any remaining room in the 20% band is applied to the rental profit, and the balance is taxed at 40%. The 2026 cut-off is EUR 44,000 for a single person, EUR 48,000 for a single parent, EUR 53,000 for a married couple or civil partners with one income, and up to EUR 88,000 for a couple with two incomes.

Step 3, RPRIR. The relief is the lowest of EUR 1,000, 20% of qualifying rental profits, or 20% of overall Case V income. It is applied against the income tax only and is capped so that it cannot produce a refund.

Step 4, USC. USC is charged on the rental profit at whatever band it falls into once stacked on your other income. The 2026 bands are 0.5% to EUR 12,012, 2% to EUR 28,700, 3% to EUR 70,044 and 8% above that. If your total income for the year is EUR 13,000 or less you are exempt from USC entirely.

Step 5, PRSI. Rental profit is unearned income and is liable to PRSI at 4.2% for 2026 if you are under 66. From age 66 no PRSI is charged.

Assumptions and limits. The calculator uses 2026 rates and assumes you are Irish resident, that the property is residential and in the State, that your non-PAYE income is under EUR 100,000 (above which a 3% USC surcharge applies), and PRSI at 4.2%. The employee PRSI rate rises to 4.35% from 1 October 2026, so a full-year figure may differ slightly. It does not model rent-a-room relief, rental losses carried forward, jointly assessed spouses splitting rental income, or non-resident landlords. It is an estimate, not tax advice.

FAQ

Rental Income Tax Questions

Rental income is taxed as Case V income at your marginal rate rather than at a separate rental rate. You are taxed on the profit, being gross rent less allowable expenses, mortgage interest where the tenancy is RTB registered, and capital allowances. That profit is added on top of your other income, taxed at 20% up to your standard rate cut-off point and 40% above it, then charged to USC at your marginal USC band and to PRSI at 4.2% if you are under 66.
It depends on your other income. A landlord whose total income is already above the standard rate cut-off point pays roughly 40% income tax plus 3% or 8% USC plus 4.2% PRSI on the rental profit, so around 47% to 52% in total. A landlord with little other income can pay 20% plus a low USC band plus PRSI, closer to 26%. This is why the calculator asks for your other income rather than giving a single headline rate.
No. Only the interest element of the mortgage is deductible, and only where the tenancy is registered with the RTB for the period covered by the claim. The capital repayment portion reduces your loan balance but is not an expense. Since 2019 the interest that does qualify is deductible at 100%, having previously been restricted.
For 2026 and 2027 the relief is the lowest of EUR 1,000, 20% of your profits from qualifying premises after capital allowances and Case V losses forward, or 20% of your overall Case V income on the same basis. In practice a landlord with qualifying rental profit of EUR 5,000 or more gets the full EUR 1,000. It reduces income tax only, not USC or PRSI, and it is not refundable. Conditions include RTB registration, being LPT compliant on all qualifying premises, holding tax clearance at 31 December, and not letting to a connected person. It is clawed back if you break the four year commitment covering 2024 to 2027.
No. LPT is not an allowable deduction against rental income. It still matters to landlords though, because being compliant with your LPT obligations on all qualifying premises is a condition of claiming Residential Premises Rental Income Relief. An unpaid LPT liability on a single property can disqualify you from the relief across your whole portfolio for that year.
Furniture, white goods and fittings are not deducted in full in the year you buy them. They are written off as wear and tear at 12.5% of cost per year over eight years. So EUR 8,000 of furnishings gives EUR 1,000 of capital allowances each year for eight years. Enter the current year's figure in the calculator rather than the full purchase cost.
Yes to both, in most cases. Rental profit is unearned income and is liable to PRSI at 4.2% for 2026 if you are under 66, with no PRSI charged from age 66. USC is charged on the rental profit at whatever band it reaches once stacked on your other income, unless your total income for the year is EUR 13,000 or less, in which case you are exempt from USC. Note that RPRIR reduces income tax only, so it does not shelter you from either charge.
Rental income is returned through self assessment. Most landlords file a Form 11 by 31 October following the end of the tax year, with an extension where both filing and payment are done through Revenue Online Service. Landlords whose non-PAYE income is small may be able to use a Form 12 instead. Preliminary tax for the current year is normally due at the same time as the balance for the previous year.

Sources

This calculator is an estimate using 2026 rates, provided for general information. It is not tax advice and does not replace advice from a qualified accountant or Revenue. Verified against Revenue guidance in July 2026.

Related calculators and guides

Keep the records your return needs

Rentalize tracks rent received, expenses by category and RTB registration status per tenancy, so your rental accounts are ready at year end instead of rebuilt from bank statements.