Irish Landlord Compliance Guide 2026: The New Rental Rules Explained

1. What Changed on 1 March 2026

The Residential Tenancies (Miscellaneous Provisions) Act 2026 introduced sweeping changes to how rental properties are regulated in Ireland. The changes apply only to new tenancies created on or after 1 March 2026 — if you have an existing tenant, your current tenancy continues under the previous rules (with one exception: the CPI/2% rent cap now applies to everyone).

Here are the headline changes at a glance:

2. Small vs Large Landlord: The New Classification

For the first time in Irish law, landlords are divided into two categories with different rights and obligations:

The classification is based on the number of tenancies, not properties. A building with four separate apartments has four tenancies, making you a large landlord even though it’s one property. Each tenancy registered with the RTB counts.

3. Tenancies of Minimum Duration (TMDs)

The previous Part 4 tenancy system is replaced by Tenancies of Minimum Duration (TMDs) for all new tenancies from 1 March 2026. Here’s how they work:

• A TMD is a rolling 6-year minimum tenancy that begins after the tenant has been in the property for 6 continuous months
• During the first 6 months, landlords can still end a tenancy for any reason (the probationary period)
• Once the TMD kicks in, landlords can only terminate for limited reasons (see termination rules below)
• Tenants can leave at any time by giving the correct notice period
• If neither party terminates, the tenancy automatically rolls into another 6-year TMD

4. Rent Control: The National CPI/2% Cap

From 1 March 2026, a national system of rent control applies to all private residential tenancies in Ireland. The previous system of designated Rent Pressure Zones has been replaced by blanket nationwide coverage.

The Rules

• Rent increases are capped at the lower of CPI (Consumer Price Index) or 2% per year
• Rent can only be reviewed once every 12 months
• You must give 90 days’ written notice using the RTB’s official form
• The RTB must be notified on the same day as the tenant
• CPI replaces HICP as the measure of inflation

When Can You Reset to Market Rent?

For new tenancies from 1 March 2026, market rent can only be set if:

• The previous tenant left voluntarily or breached obligations
• The property has been vacant 24+ months (12 months for protected structures)
• At the end of a 6-year TMD (and no no-fault eviction occurred)
• A substantial change to the property was made

This is the key bit: you cannot reset to market rent after a no-fault termination. This is specifically designed to prevent landlords from engineering evictions to increase rent.

5. Termination Rules: When Can You End a Tenancy?

This is the area that has changed most dramatically. The rules now differ based on your landlord classification and whether you’re within or at the end of a TMD.

During the 6-Year TMD

All landlords can terminate for: tenant breach of obligations, or the property no longer being suitable for the tenant’s needs.

Small landlords only can also terminate for: landlord or immediate family member needing the property, or the landlord experiencing financial or other hardship.

Large landlords have no additional grounds during the TMD. No-fault evictions are banned.

Selling During a TMD

All landlords can sell a property with the tenant in situ at any time. Small landlords can sell with vacant possession only where they can demonstrate financial hardship meeting specific criteria (debt repayment, insolvency, Fair Deal scheme).

6. RTB Registration: What’s New

From 1 March 2026, when registering a new tenancy with the RTB you must provide additional information beyond the previous requirements:

• Number of bed spaces in the property
• Floor area (square metres)
• BER rating
• The last rent set under the previous tenancy, and the date
• A statement showing how the new rent was calculated
• The RTB registration number from the previous tenancy
• Comparable rent data from 3 similar properties (via the RTB Rent Register)

7. BER Certificate Requirements

Every rental property must have a valid BER (Building Energy Rating) certificate. This has been the law since 2009, but enforcement is increasing, and from March 2026 the BER must also be reported to the RTB when registering a tenancy.

Your obligations: provide the BER cert to the tenant, display the rating in all advertisements, and ensure the certificate is valid (they last 10 years). Fines for non-compliance: up to €5,000.

8. Tax Obligations & Reliefs for 2026

Irish landlords face multiple tax obligations but also several valuable reliefs that many don’t claim:

Key Tax Reliefs for 2026

• €1,000 Residential Premises Rental Income Relief — tax credit for individual landlords (up from €800 in 2025). Must be RTB registered and file on time.
• 100% mortgage interest deduction — interest on loans used to purchase, improve, or repair rental property. Must be RTB registered.
• Pre-letting expenses — up to €10,000 per property if vacant 6+ months before letting.
• Retrofitting costs — deductible for small landlords, extended to end of 2028.
• Wear and tear allowances — 12.5% per year on furniture and fittings over 8 years.

9. Your Compliance Action Plan

Here’s what to do right now:

1. Determine your classification — small (1–3 tenancies, personal name) or large (4+ or company)
2. Check your RTB registration is current and includes all new required information
3. Verify your BER cert is valid (check at ndber.seai.ie). If not, book an assessment
4. Review your rent against the CPI/2% cap
5. Check your insurance is landlord-specific (not just home insurance)
6. Gather tax records for your October 2026 filing deadline
7. Run our free Compliance Checker for a personalised score