Rental profit is added to your other income and taxed at your marginal rate: 20% or 40% income tax, plus USC (2–8%), plus 4% PRSI (Class S). The combined tax on rental income at the higher rate is approximately 52%.
2026 RatesRevenue-VerifiedLast reviewed:
Rental Income Tax Calculator Ireland 2026
Calculate tax on rental income in Ireland. Deduct allowable expenses, mortgage interest (75%), and other costs to find your taxable rental profit and income tax.
✓ 75% of mortgage interest deductible (RTB-registered properties)✓ Allowable expenses: repairs, insurance, management fees✓ Income tax at marginal rate (20% or 40%) plus USC and PRSI
✅ 2026 Rates🏠 Revenue-verified
Mortgage interest relief75% deductible (RTB-registered)
Tax rateYour marginal income tax rate
PRSI on rental4% (Class S)
FilingForm 11 by 31 October
Start Calculator →Deductible
Mortgage interest (75%), repairs, insurance, management fees, PRTB registration
Not deductible
Capital improvements, your own labour, mortgage capital repayments
PRSI
4% Class S PRSI on rental profit (no employer PRSI)
RTB
Property must be registered with RTB for full mortgage interest relief
Calculate Rental Tax
Your Results
Gross Rental Income—
Total Allowable Deductions—
Net Taxable Rental Profit—
Income Tax on Rental Profit—
USC on Rental Profit—
PRSI on Rental Profit (4%)—
Total Tax on Rental Income—
Net Rental Income After Tax—
Effective Tax Rate—
Confidence Score
Frequently Asked Questions
No — only the interest element of your mortgage is deductible (not the capital repayment). In 2026, 75% of mortgage interest is deductible for properties registered with the RTB.
Allowable expenses include: mortgage interest (75% if RTB-registered), repairs and maintenance, landlord insurance, management fees, RTB registration, accountancy fees, legal fees relating to the tenancy, and advertising costs.
Yes. All rental income must be declared on a Form 11 self-assessment tax return by 31 October each year. Failure to declare rental income is tax evasion.
The Residential Tenancies Board (RTB) is the State body regulating private rented accommodation. Properties must be registered annually. Registration unlocks the 75% mortgage interest deduction.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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