Landlord Tax Calculator
Calculate your tax on rental income after all allowable deductions. Includes the €1,000 landlord relief for 2026.
Rental Income
Allowable Deductions
Your Tax Situation
Tax on Your Rental Income
See your full property return including yield and cashflow
Rental Yield Calculator →Tax-deductible: BER assessment fees are deductible against rental income. Book at Homerating.ie (from €150 + VAT). Energy upgrades funded by SEAI grants increase property value and can justify higher rent.
How Rental Income Tax Works for Irish Landlords
Every euro of rental profit in Ireland is taxed at your marginal rate. For a higher-rate taxpayer, that means up to 40% income tax, plus USC (up to 8%) and PRSI (4%) — a combined marginal rate that can exceed 50%. The difference between what you collect in rent and what you actually keep depends entirely on how well you manage your deductions.
Allowable Deductions
Mortgage interest on a rental property is 100% deductible against rental income. Beyond that, you can deduct property insurance, letting agent fees, repair and maintenance costs (not improvements), accountancy fees, advertising for tenants, and Local Property Tax on the rental property. Wear and tear on furniture and appliances is claimed at 12.5% per year over 8 years. Every deduction you miss is money left on the table.
The Landlord Tax Credit
Since 2024, landlords who commit to keeping their property in the rental market can claim a tax credit of up to €1,000 per property against rental income. This credit has been extended and is worth checking your eligibility for each tax year. It directly reduces your tax bill — not your taxable income — so it's worth the full amount.
Pre-Letting Expenses
If you have a vacant property that hasn't been rented for at least 12 months, Section 97A lets you claim up to €10,000 in pre-letting expenses (repairs, insurance, advertising) to bring it back into the rental market. The property must then be rented for at least four years. This relief is specifically designed to encourage landlords to re-let vacant homes.
Filing Requirements
All rental income must be declared on a Form 11 self-assessment return by 31 October each year (mid-November if filing through ROS). You must register the tenancy with the RTB. A common mistake is treating capital improvements (a new kitchen, an extension) as revenue expenses — they're not deductible against rental income, though they reduce your CGT bill when you eventually sell.
Related tools: Rental Yield Calculator · Investment Analyser · Local Property Tax
Track expenses all year. Pre-filled Revenue categories. One-click Form 11 summary for your accountant.
Your Detailed Breakdown
Your detailed landlord tax breakdown will appear here once you enter your email below. This includes a full line-by-line analysis personalised to your inputs.
Want the full Landlord Tax Kit? A pre-built spreadsheet tracking every deduction, PRSI, USC, and the retrofit tax break.
See what's included - €29Landlord Tax Kit
The spreadsheet that shows your real yield after tax and expenses.