How much can I earn tax-free from a lodger?

€14,000 a year up to 2026, rising to €16,000 from 2027. It counts everything the lodger pays, including for meals and laundry, before costs.

What happens if I go over the limit?

All of the income is taxed as rent, not only the part over the limit. You can then take off expenses and wear and tear.

Do I still need to file a return?

Yes. Exempt Rent-a-Room income must be declared on your Form 11 or Form 12, in the exempt income section.

Property

Rent-a-Room Relief

Check whether income from a lodger is tax-free, and what you'd pay if it isn't.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

How much can I earn tax-free from a lodger?: €14,000 a year up to 2026, rising to €16,000 from 2027. It counts everything the lodger pays, including for meals and laundry, before costs.
What happens if I go over the limit?: All of the income is taxed as rent, not only the part over the limit. You can then take off expenses and wear and tear.
Do I still need to file a return?: Yes. Exempt Rent-a-Room income must be declared on your Form 11 or Form 12, in the exempt income section.

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