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Irish rental income

  1. Overview
  2. What expenses are allowed?
  3. What expenses are not allowed?
  4. How do you calculate your taxable income?
  5. Rental profit and losses
  6. Tax incentive schemes for rental income
  7. Premiums on leases
  8. How do you declare your 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 Income Tax Return. You can do this by following these steps.

2019 and subsequent years:

  • sign in to myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • request 'Statement of Liability'
  • click on 'Complete Income Tax Return'
  • in the ‘Non-PAYE income’ page, select ‘Other income’ and add ‘Rental Income’
  • complete and submit the form.

2018 and prior years:

  • sign in to myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • select the 'Income Tax Return' for the year you wish to claim for
  • in the ‘Non-PAYE Income’ page, select ‘Other Income’ and add ‘Rental Income’
  • complete and submit the form.

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. More information on completing a Form 11 can be found in Filing your tax return.

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).

If you are a non resident landlord you can claim 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 rent collection agent. They will be an Irish resident who collects the rent and files your income tax on your behalf. If you use an agent your tenant will not have to deduct tax from the rent paid to the agent.

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.

Published: 13 July 2020 Print this page

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