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.
Calculate Rental Tax
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Frequently Asked Questions
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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%.
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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.
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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.
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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.
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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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