Irish rental income

How do you declare your rental income?

You must declare your rental income on your annual tax return.

If your net rental income is less than €5,000, use myAccount to declare it through your Form 12.

If your net rental income is over €5,000 you will have to register for self assessment. Use Revenue Online Service (ROS) to declare your rental income in your Form 11.

If you have rental income from a property outside Ireland see the foreign rental income section for more information.

If you sell one of your rental properties you may have to pay Capital Gains Tax (CGT). See the Transferring an Asset (Capital Gains Tax - CGT) section for more information.

If you are a non resident landlord you are entitled to a credit for the tax deducted by your tenant. You must submit a Form R185 with your tax return to claim this. You may choose to use the services of a tax collection agent. They will be an Irish resident who collects the rent and files your income tax on your behalf.

Rent a room relief

If you rent out a room or rooms in your sole or main residence as residential accommodation you may qualify for rent a room relief. See the rent a room relief section for more information.