Glossary · Property
Rent-a-room relief
Rent from a room in your own home is tax-free up to a limit: €14,000 in 2026, €16,000 from 2027.
The relief applies to rooms in your main home let as residential accommodation. It doesn't cover short-term lets such as online holiday bookings. Budget 2027 raises the limit to €16,000 and extends it to some garden homes built from 27 July 2026. You must still declare the income on your return.
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Related terms
Rental income · Principal private residence relief
Source: Citizens Information: Budget 2027
All terms · General information, not tax advice.