Irish rental income

How do you declare your rental income?

For individuals, 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.

2021 and subsequent years:

1. Sign into myAccount.
2. Click on the ‘Review your tax for the previous 4 years’ link under 'PAYE Services'.
3. Request a 'Statement of Liability'.
4. Click on 'Complete Income Tax Return'.
5. In the ‘Non-PAYE income’ page, select ‘Other income’ and add ‘Rental Income’.
6. Complete and submit the form.

If your net rental income is over €5,000, you will have to register for Self assessment. Use the Revenue Online Service (ROS) to declare your rental income in your Form 11. Further information on completing an Income Tax Return (Form 11) can be found at Help returning rental income.

Companies must declare income on a Corporation Tax Return Form (Form CT1).

Estates and trusts must complete a Form 1 to declare their rental income.

If you have rental income from a property outside Ireland, please see the Foreign rental income section for additional information.

If you sell one of your rental properties, you may have to pay Capital Gains Tax (CGT).

Non-resident landlords

If you are a non-resident landlord, you can claim a credit for the tax deducted by your tenant. Prior to 1 July 2023, you were required to submit a Form R185 with your tax return to claim this. From 1 July 2023, a new procedure applies. For further information, please see Non-Resident Landlord Withholding Tax (NLWT).

You may choose to use the services of a collection agent. Prior to 1 July 2023, a collection agent would file an Income Tax Return on your behalf. From 1 July 2023, a collection agent is no longer obliged to file a return on your behalf. They may instead deduct and remit tax using the new NLWT system. For further information, please see Non-Resident Landlord Withholding Tax (NLWT).

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.

Residential Premises Rental Income Relief (RPRIR)

A relief is available for individual landlords of rented residential premises. For further information, please see Residential Premises Rental Income Relief (RPRIR).

How to declare rental income from Airbnb

Income received from Airbnb must be declared through the online system and will fall into one of the following categories:

• If the net profit is under €5000, it can be included on your Form 12 under Non-PAYE income > Other income > Trading profit.
• If the net profit is in excess of €5000, you must register for Income Tax and file a Form 11.

The type of deductions allowed against Airbnb income are:

• commission fees paid to online accommodation booking sites
• cleaning fees
• the cost of breakfast provided to guests
• reasonable apportionment of electricity, gas, heating and suchlike, utilised by guests.

Capital Allowances and pre-trading expenses are not allowed.