Rent-a-Room Relief (€14,000 Cap) & Residential Landlord Tax Calculator Ireland
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.
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.
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. Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
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.
Rent-a-room relief is an all-or-nothing threshold, not an allowance. If you receive €14,000 in gross income, you pay €0 in tax. If you receive €14,001, the entire €14,001 becomes fully taxable at your marginal rate (~52%), creating an immediate tax liability of over €7,000 for earning €1 extra.
Yes. Revenue Ireland explicitly defines gross income to include all sums received for accommodation, meals, laundry, light, heat, broadband, and utilities. Landlords cannot separate rent and utilities to avoid breaching the €14,000 ceiling.
Allowable Case V deductions include 100% of mortgage interest (subject to RTB registration compliance), RTB registration fees, letting agent/management fees, landlord insurance, maintenance and repairs, and wear and tear capital allowances (12.5% per annum over 8 years on qualifying furniture/appliances).
RPRIR is an annual tax credit introduced to support individual residential landlords. It offers a 20% tax credit on rental income: up to €600 in 2024, €800 in 2025, and €1,000 in 2026/2027. Landlords must remain in the rental sector for at least 4 continuous years or face clawback.
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