Your complete hub for Irish rental property tax. Calculate rental profit, tax liability, CGT on disposal, and get your full compliance calendar — all in one place.
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Rental income in Ireland is assessed under Schedule D, Case V. It is added to your other income and taxed at your marginal rate — 20% or 40% depending on your total income. USC and PRSI (4.1%) also apply on rental profit. Effective total tax rates on rental income can reach 52% for higher earners, making deduction planning critical.
Yes, from 1 January 2024, mortgage interest on rental properties is fully deductible (restored from the previous 80% cap). The property must be registered with the RTB to claim this deduction. Keep documentation from your mortgage provider showing the interest portion of your repayments.
CGT on property disposals is payable in two periods: gains arising between 1 January and 30 November are due by 15 December of the same year; gains in December are due by 31 January of the following year. The Form CG1 or Form 11 is used to report CGT. The CGT rate on Irish residential property is 33%.