Calculate Revenue Ireland Rent-a-Room Relief (€14,000 tax-free cliff edge) and standard residential landlord Case V deductions, USC, PRSI, and RPRIR tax relief.
Revenue Ireland letting regimes
\text{Rent-a-Room: If Gross Income } \le €14,000 \implies \text{Tax} = €0 \\
\text{Rent-a-Room Cliff Edge: If Gross Income } > €14,000 \implies \text{Tax} = \text{Gross} \times (PAYE + PRSI + USC) \\
\text{Case V Taxable Profit} = \text{Gross Rent} - \sum(\text{Allowable Deductions}) \\
\text{Case V Net Tax} = (\text{Profit} \times \text{Rate}) - \text{RPRIR Credit}Under Revenue Ireland Rent-a-Room relief, income from letting a room in your sole or main residence is 100% tax-free if gross receipts (including utilities and meals) do not exceed €14,000 per tax year. Crucially, this is a cliff-edge exemption: exceeding €14,000 by even €1 removes the relief entirely, subjecting the full gross amount to marginal tax (~52%). Standard investment landlords (Case V) deduct mortgage interest, repairs, and capital allowances before calculating tax, with access to the Residential Premises Rental Income Relief (RPRIR) credit.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
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