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Rent-a-Room Relief

  1. Overview
  2. What conditions must be met?
  3. What type of residence qualifies?
  4. How is Rent-A-Room Relief applied?
  5. How does it affect other reliefs and taxes?

Overview

If you let a room in your home, the income you receive may be exempt from tax.

The income you receive must not exceed the exemption limit of €14,000. If it does, then you are taxed on the total amount.

Rent-a-Room Relief can only be claimed by individual taxpayers. It is not available to corporate entities.

Note

If you are jointly-assessed, and file your Income Tax Return as a couple, the relief if applied will be shared between you.

Next: What conditions must be met?

Published: 06 December 2024 Print this page

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