Home   Personal tax credits, reliefs and exemptions   Land and property  

Residential Premises Rental Income Relief (RPRIR)

  1. Overview
  2. Who can claim the relief?
  3. Qualifying conditions for claiming the relief
  4. How much relief can you claim?
  5. How to claim the relief
  6. Clawback of the relief

Overview

A new relief is available for individual landlords of rented residential premises. The relief is known as Residential Premises Rental Income Relief (RPRIR).

The maximum amount of relief for each year is as follows:

  • €600 in 2024
  • €800 in 2025
  • and
  • €1,000 in 2026 and 2027.

The relief applies to Income Tax only. It will not reduce your liability to Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

The relief is capped at your tax liability on rental income from residential premises.

Note

The relief is not refundable. For further information, please see the ‘How much relief can you claim?’ page.

Next: Who can claim the relief?

Published: 26 February 2024 Print this page

Back to homepage Back to top