Landlords
Rental Income Relief: up to €1,000 off your tax for 2026
Last updated 16 October 2026
Landlords of residential property get a credit of 20% of rental profit, up to €800 for 2025 and €1,000 for 2026 and 2027.
Residential Premises Rental Income Relief (RPRIR) is a tax credit for individual landlords who let homes. It started in 2024 and runs to 2027. Companies, trusts and estates can't claim it.
How much
The credit is the lowest of:
- the cap for the year: €600 for 2024, €800 for 2025, €1,000 for 2026 and €1,000 for 2027
- 20% of the rental profit from your qualifying homes, after capital allowances (furniture costs written off over years) and losses brought forward
- 20% of your rental profit from all Irish property, after the same deductions
You get one credit a year, however many homes you let. It reduces income tax only, not USC or PRSI, and it can't be refunded beyond the income tax you owe.
Three examples for 2026
| €8,000 rent, €3,500 allowances and €2,500 losses forward: profit | €2,000.00 |
| Relief: 20% of that | €400.00 |
| €24,000 rent less €3,000 costs: profit | €21,000.00 |
| Relief: capped | €1,000.00 |
| Half share of €24,000 rent: your profit | €12,000.00 |
| Relief: half the cap, as you get half the rent | €500.00 |
Joint owners share the relief in line with their share of the rent. If you own another qualifying home outright, the cap isn't reduced.
The conditions
On 31 December of the year you claim for, you must:
- own the home and have it let under a tenancy registered with the Residential Tenancies Board (RTB). Or it can be let to a local authority, or actively marketed for rent
- hold a valid tax clearance certificate
- be up to date with Local Property Tax on all your qualifying homes
- not let any of the homes to a connected person, such as a relative
Revenue claws the relief back if you sell or give away the home within four years of the first year you claimed. It also does so if the home stops being let or marketed for rent, becomes a holiday let, or is let to a connected person. A landlord's death doesn't trigger a clawback.
How to claim
Claim on your Form 11 in Panel C at line 207. Tick to confirm the conditions. Then give the Local Property Tax ID of the home with the highest profit after costs. Also give its rent after costs, losses and capital allowances, and your ownership share. PAYE workers with small rental profits can claim on Form 12 in myAccount.
Work it out
Sources
- Revenue: Residential Premises Rental Income Relief: €800 (2025), €1,000 (2026 and 2027) (checked 25/10/2026)
- Revenue: RPRIR qualifying conditions (RTB, tax clearance, LPT, not let to a connected person) (checked 16/10/2026)
- Revenue: Form 11 2025: Tax Return and Self-Assessment (checked 24/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.