Rental Income Tax in Ireland: Landlord Obligations to Revenue and the RTB

Rental income in Ireland is taxable, and landlords also have a separate duty to register tenancies with the Residential Tenancies Board (RTB). The two obligations run side by side: Revenue deals with what you declare and how you record it, while the RTB deals with whether each tenancy is registered. This guide sets out what the official pages say about both, so that landlords, and the finance and payroll teams who often field their questions, know what to check. For how residence status can change the picture, see our guide to tax residency for individuals in Ireland.

A note on figures: this post deliberately leaves out tax rates, thresholds and deadlines that change from year to year. Where a Revenue or RTB page gives them, check that page on the day.

What counts as rental income

According to Revenue's "Irish rental income" page (published 5 December 2025), income from renting out a property, or from another source that qualifies as rental income, is taxable. The page lists lettings of houses, flats, apartments, offices and farmland, and also payments for advertising signs, communication transmitters, rights of way and sporting rights. It also mentions certain tenant-funded works, certain lease premiums, conacre lettings and rent-guarantee insurance payouts.

The same page says short-term guest accommodation, for example booked through an online site, is not rental income. It is taxed as other income if occasional, or as trading income if run as an ongoing business such as a B&B or guesthouse. Our suggestion: if you let in both ways, check the right Revenue page for each.

Revenue also says individuals, companies, estates and trusts all follow the same computation rules. Net rental income is added to your other income, and the tax you pay depends on your total income and personal circumstances.

How landlords declare rental income to Revenue

The route depends on who you are and on the size of your net rental income:

• Individuals who are PAYE employees with net rental income below the figure Revenue states: declare through myAccount using the Income Tax Return, adding the income under non-PAYE income.
• Individuals with net rental income above that figure: register for Self Assessment and file Form 11 through the Revenue Online Service (ROS).
• Companies: use the Corporation Tax return (CT1).
• Estates and trusts: use Form 1.

The figure that separates the first two routes is shown on the Revenue page itself, and the page applies to the tax year in question. We have not reproduced it because it can change; check it when you file.

Preliminary tax and landlords

Revenue's page on declaring rental income does not mention preliminary tax or give filing and payment dates. For that, Revenue's Tax and Duty Manual "A Guide to Self-Assessment" (shown as last updated in August 2026) is the place to look. It lists rental profits among the non-PAYE income that can make someone a chargeable person, subject to thresholds it sets out. It describes preliminary tax as your estimate of the tax and related charges payable for a tax year. Our separate guide to preliminary tax deadlines and payment rules covers that topic in more depth, so we do not repeat it here.

The manual also says rental income is based on the actual income arising in the tax year (1 January to 31 December), and lists supporting records such as invoices, bank and building society statements, receipts and rent books.

Allowable expenses: what Revenue says

Revenue's "What expenses are allowed" page (published 5 December 2025) lists the categories landlords may be able to deduct. They include:

• rates paid to a local authority and rents such as ground rents;
• fire and public liability insurance premiums;
• maintenance and repairs, such as cleaning, painting and mending windows or doors;
• pre-letting fees, such as management, advertising, legal or accountancy fees;
• services or goods you provide that the tenant does not repay, such as heating or refuse collection;
• certain mortgage protection premiums;
• capital allowances for furniture, fittings and white goods;
• the cost of registering with the RTB.

Mortgage interest is allowed where the mortgage funded the purchase, improvement or repair of the rental property. Revenue says it can be claimed while the property is rented and registered with the RTB, and between lettings if you do not live in it. This is one place where the two regimes meet: the RTB registration affects a Revenue deduction.

The page also says that if only part of a premises is let, only the share of expenses relating to the let part can be claimed. It states that landlords "must keep full and accurate records of all expenses for each property you rent out".

The Irish rental page links to a separate list of expenses that are not allowed, which we have not covered here. Revenue's foreign rental income pages carry their own lists, and the page does not say those apply to Irish lettings, so do not assume they do. Check Revenue's own list before claiming anything unusual.

Keeping a computation for each property

Revenue's Tax and Duty Manual on rental income (Part 04-08-01, last updated February 2026) says a surplus or deficiency is worked out for each letting, and rent pooling across properties is not permitted. It says to keep a separate rental computation for each property for six years because Revenue may ask for it during a compliance intervention, and that the computation does not have to be submitted with Form 11 or Form 12. As always, check the manual for the current wording.

A practical approach: keep one folder or spreadsheet tab per property, with rent received, each expense, the receipt that supports it, and the RTB registration confirmation. It makes both the return and any later Revenue query easier to answer.

Non-resident landlords

Revenue's page on non-resident landlords (published 12 June 2026) says a non-resident landlord can either engage a collection agent or have the tenant withhold a stated percentage of the rent and send it to Revenue. For landlords using the non-resident landlord withholding tax (NLWT) system from 1 July 2023, the page says an annual return covering all income, not just rent, must be filed, either an Income Tax Return or a CT1. Landlords need an income tax PPSN or a corporation tax reference. The page does not describe the agent's duties in detail, so follow the links on Revenue's site if this applies to you.

RTB registration: the landlord's other obligation

The RTB's guidance says landlords must apply to register a tenancy, or a student-specific accommodation licence, within one month of the commencement date, and must renew the registration each year on the anniversary for as long as the tenancy exists. Registration can be made through the RTB's online system, which the RTB describes as the most efficient method, or by post using the RTB1 form.

The information required includes the dwelling address and Eircode, the type of dwelling, number of bedspaces and occupants, approximate floor area, the BER rating where applicable, the local authority area, the tenancy start date, and the landlord's details (a private landlord's name, address, PPSN and date of birth, or a company's registered name and CRO number). Tenant details are optional, but the RTB encourages PPSNs. The page does not set out fees; it points to a separate fees page.

The RTB's "Why register" page lists benefits, including access to RTB dispute resolution, the ability to claim mortgage interest, and treating the registration fee as an allowable expense. It also says failing to register can lead to a criminal prosecution, and that an unregistered landlord cannot bring a dispute application to the RTB. Its enforcement page says a late fee applies where a tenancy is not registered within one month, and that the RTB has no power to waive it. We have not reproduced the amounts, and the RTB pages do not show a last-updated date, so check them on the day.

A landlord's checklist

Our suggestion: work through these questions each year.

• Is every tenancy registered with the RTB, and has each anniversary renewal been done?
• Is the income being declared on the right return for your status (individual, company, estate or trust)?
• Do you have a separate computation and supporting receipts for each property?
• If you are non-resident, is the agent or withholding route set up and the annual return filed?
• Has anyone checked Revenue's current pages for thresholds and dates?

For finance teams and accountants in Dublin who advise private landlords, finance training courses in Dublin is a useful starting point for keeping tax knowledge current.

Learnsignal's offices are off Baggot Street in Dublin, and we offer in-person training from there. For current details, see our CPD pages.

Frequently asked questions

Is Airbnb-style income treated as rental income?

Revenue's page says short-term guest accommodation booked through an online site is not rental income. It is taxed as other income if occasional, or as trading income if run as a continuing business. Check the relevant Revenue page for your situation.

Do I have to register with the RTB as well as tell Revenue?

They are separate obligations. Revenue deals with declaring and taxing the income; the RTB deals with registering the tenancy. The two connect because Revenue says mortgage interest can be claimed while the property is registered with the RTB.

Can I claim the RTB registration fee?

Revenue's allowed-expenses page lists the cost of registering with the RTB as an allowable expense.

How long should I keep rental records?

Revenue's rental income manual (last updated February 2026) refers to keeping a separate computation for each property for six years. Check the current manual before relying on this.

What if I live abroad?

Revenue says non-resident landlords can use a collection agent or have the tenant withhold tax, and that an annual return is required under the NLWT system from 1 July 2023. See Revenue's non-resident landlord pages for the detail.

This post is general information drawn from the Revenue and RTB pages named above. It is not tax or legal advice, so check the official pages or speak to a tax adviser for your own case.