Property
Small Landlord Tax Returns
Renting out a property or a room alongside your job? We help you declare it correctly and claim the reliefs that go with it.
2022 refunds close on 31 December 2026
Who it's for
- PAYE workers with a single rental property
- Accidental landlords renting out a home they used to live in
- People letting a room in the home they live in
What you can claim
Rental income is taxable, but you only pay tax on the profit after allowable expenses. Which return you file depends on how much it is: see the table "Which return do you need?".
Residential Premises Rental Income Relief reduces your income tax by the lowest of the yearly cap or 20% of the relevant rental profit. You get one relief a year, however many properties you have.
Rent-a-Room Relief: income from letting a room in your own home can be tax-free up to €14,000 (2026). Go over the limit and all of it is taxed.
| Tax year | Maximum relief |
|---|---|
| 2024 | 600 |
| 2025 | 800 |
| 2026 | 1,000 |
| 2027 | 1,000 |
| Tax year | Tax-free limit |
|---|---|
| 2026 | 14,000 |
| 2027Announced | 16,000 |
| Your rental income | Return |
|---|---|
| Net rental income under €5,000 | PAYE Income Tax Return in myAccount |
| Net non-PAYE income over €5,000, or gross over €30,000 | Form 11 (self-assessment) through ROS |
What we'll need from you
4 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Rent received in each year
- 02Expenses: insurance, repairs, letting agent fees, mortgage interest on the rental
- 03Your RTB registration
- 04Property purchase details, for capital allowances
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Is a room in my house treated the same as a rental flat?
No. Rent-a-Room Relief can make room income tax-free up to the limit, but if you go over the limit, all of it is taxed.
I am a PAYE worker. Do I really need a Form 11?
Only if your net non-PAYE income is over €5,000, or your gross non-PAYE income is over €30,000. Below that, it goes on your PAYE return.
Do you handle bigger portfolios?
[CONFIRM scope: does TaxRoots do Form 11 and self-assessment work, and at what fee?]
Start your claim
Tell us a little about you and we'll start with your Small Landlord Tax Returns claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: Irish rental income
- Revenue: Residential Premises Rental Income Relief
- Revenue: Rent-a-Room Relief
- Revenue: do you need to submit a tax return?
- Citizens Information: Budget 2027
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.