Rent-a-Room Relief

What conditions must be met?

There is an annual exemption limit for Rent a Room Relief, as follows:

Annual exemption limit for Rent a Room Relief
YearIncome amount exempt

2013

€10,000

2014

€10,000

2015

€12,000

2016

€12,000

2017

€14,000

2018

€14,000

This limit applies to the gross amount of income received for the room or rooms in your home. The gross income is the total income before you deduct expenses.

Expenses include the maintenance of the room let and capital allowances due on fixtures and fittings.

If your gross rental income does not exceed the above exemption limit, you do not pay Income Tax (IT), Pay Related Social Insurance (PRSI) or Universal Social Charge (USC).

If it does exceed the exemption limit, the total amount of income is taxed.

You cannot claim the relief against income received for the use of the room(s) from:

  • your child or civil partner
  • an employer
  • an employee
  • short-term guests, including those who book accommodation through online booking sites.

The relief can apply to lettings used as residential accommodation for students in an academic year or term.

Next: What type of residence qualifies?