Rental Income Tax

Calculate the tax on your Irish rental income for 2026.

If your total income (including rental) exceeds your standard rate band, use 40%.
Your Results
Estimated Tax on Rental Income
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-- per month
ItemAmount
Gross Rent--
Less: Allowable Expenses--
Net Rental Profit--
Income Tax--
USC (estimated)--
PRSI Class S (if profit > EUR 5,000)--
Less: RPRIR Relief (2026)--
Total Tax Due--

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Per-property P&L, capital allowances, Form 11 box-by-box guidance, and preliminary tax calculation.

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This calculator uses 2026 tax year rates verified against Revenue.ie. It provides estimates for general planning purposes. Individual circumstances may vary. For a personalised analysis, consider our paid reports.

Related: Need a tenancy agreement? Visit IrishLegalDocs.ie | Energy upgrade for your rental? Check HomeEnergyGuide.ie

How Rental Income Is Taxed in Ireland

Rental income is added to your total income for the year and taxed at your marginal rate (20% or 40%), plus USC and PRSI Class S if your non-PAYE income exceeds EUR 5,000. The key to reducing your tax bill is claiming every allowable deduction.

Allowable Deductions

Worked Example: One rental property

Gross rent: EUR 24,000. Mortgage interest: EUR 8,400. Insurance: EUR 500. Repairs: EUR 1,200. Management fees: EUR 1,000. Wear and tear on EUR 4,000 of furniture (year 3): EUR 500.

Total deductions: EUR 11,600. Net rental profit: EUR 12,400.

Less RPRIR: EUR 1,000. Taxable rental income: EUR 11,400.

At 40% marginal rate + USC + PRSI, tax on this is roughly EUR 5,700.

RTB Registration Is Essential

Without RTB registration, you cannot claim mortgage interest as a deduction. For most landlords, this is the single largest deduction. The registration fee is EUR 40 per tenancy per year.

Get your full rental tax report

Per-property P&L, every deduction itemised, RPRIR relief, preliminary tax, and Form 11 box-by-box guidance. Multi-property support included.

Get Rental Report EUR 49

Note: This calculator uses 2026 tax year rates verified against Revenue.ie. Tax rules change annually following the Budget.

Get Rental Tax Report - EUR 49

Want every deduction checked?

Your free calculation is a starting point. The full Rental Income Report itemises every allowable deduction, calculates RPRIR relief, and gives you Form 11 box-by-box guidance.

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