Every Landlord Tax Deduction in Ireland: The 2026 Checklist
Most Irish landlords pay more tax than they need to because they miss legitimate deductions. Here's the complete list of expenses you can claim against your rental income under Section 97(2) of the Taxes Consolidation Act — every single one, with examples.
The Complete Deductions List
Under Irish tax law, you can deduct the following expenses from your rental income, provided they are "wholly and exclusively" incurred for the purpose of letting the property:
| Deduction | What's Included | Typical Annual Amount |
|---|---|---|
| Mortgage Interest | 100% of interest payments on a mortgage used to purchase, improve, or repair the rental property | €4,000–€12,000 |
| Repairs & Maintenance | Painting, plumbing, electrical repairs, appliance replacement, general upkeep (NOT improvements or additions) | €1,000–€5,000 |
| Insurance | Landlord insurance, building insurance, contents insurance for the rental property | €400–€1,200 |
| Management Fees | Letting agent fees, property management company fees | €800–€3,000 |
| Management Company (Apartments) | Annual management company service charges for apartment blocks | €1,200–€3,500 |
| Accountant Fees | Cost of preparing rental accounts and tax returns | €300–€800 |
| Legal Fees | Costs related to lease preparation, tenant disputes, RTB cases | €200–€2,000 |
| Advertising / Letting Costs | Daft.ie listing fees, photography, virtual tours, signage | €100–€500 |
| BER Assessment | Cost of BER certificate (required for all rentals) | €150–€300 |
| RTB Registration | RTB tenancy registration fee | €40 per tenancy |
| Local Property Tax (LPT) | Annual LPT on the rental property | €200–€600 |
| Wear and Tear | 12.5% per year on furniture, fittings, and appliances (over 8 years) | Varies |
| Pre-Letting Expenses | Costs incurred up to 12 months before first letting — repairs, advertising, etc. (max €5,000) | Up to €5,000 |
| Retrofitting Tax Credit | Landlord retrofitting deduction for qualifying energy works — up to €10,000 deductible against rental income | Up to €10,000 |
Landlord Tax Kit
Rental income spreadsheet, deductions tracker, Form 11 walkthrough, and quarterly tax planner.
The Deductions Most Landlords Miss
1. Pre-Letting Expenses (Up to €5,000)
If your property was vacant before you started renting it, you can claim expenses incurred in the 12 months before the first tenancy — repairs, cleaning, advertising, BER cert. This is capped at €5,000 and the property must have been vacant for at least 12 months. Many landlords who take on a vacant property don't realise this deduction exists.
2. Retrofitting Tax Deduction (Up to €10,000)
Landlords who carry out qualifying energy efficiency works can deduct up to €10,000 from rental income. Combined with SEAI grants (e.g., €12,500 for a heat pump), this means a €14,000 heat pump could cost under €1,000 out of pocket. See our analysis of landlord retrofit grants + tax relief on HomeEnergyGuide.ie.
3. Wear and Tear on Furniture
If you furnish a rental property, you can claim 12.5% of the cost of furniture and appliances each year for 8 years (the full cost over time). A €4,000 kitchen fitout = €500/year deduction for 8 years. Keep receipts.
4. Mortgage Interest — The Full 100%
Since 2019, landlords can deduct 100% of mortgage interest (up from 75% previously). This is typically the single largest deduction. On a €250,000 mortgage at 4%, that's approximately €10,000 in interest deductible in the early years.
What You CANNOT Deduct
- Capital expenditure: Extensions, new builds, structural alterations (these are capital, not revenue)
- Personal expenses: Your own travel to the property (unless it's specifically for management), your own living costs
- Mortgage capital repayments: Only the interest portion is deductible, not the capital
- Vacant periods without effort to let: Expenses during vacancy are only deductible if you're actively trying to find a tenant
How to Track and Claim Deductions
Keep every receipt. Use a dedicated spreadsheet or accounting system for your rental income and expenses. At tax time, your accountant enters these deductions on your Form 11 rental schedule. The more organised your records, the more deductions your accountant can claim — and the lower your fee for preparing the return.
Landlord Tax Deductions Spreadsheet
Pre-built Excel spreadsheet with every deduction listed, monthly expense tracking, annual summary for your accountant, and Form 11 preparation guide.
Related Guides & Tools
- Landlord Tax Calculator — See your net profit after all taxes and deductions
- Rental Yield Calculator — Gross vs net yield on your property
- Landlord Compliance Guide 2026 — Every legal requirement
- Compliance Checker — Interactive tool to check your status
- Landlord Compliance & Tax Toolkit (€129) — Complete package with templates, checklists, and spreadsheets