Residential Premises Rental Income Relief (RPRIR)


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.


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

Next: Who can claim the relief?