Rental Income Tax Calculator Ireland 2026
Enter your rental income and allowable expenses to estimate how much tax you owe as an Irish landlord — including income tax, USC and PRSI.
Rental Income
Your other income determines which rate your rental profit is taxed at. Leave it at 0 if rental is your only income.
Allowable Expenses
All fields optionalHow Is Rental Income Taxed in Ireland?
Rental income in Ireland is taxed as part of your total income. The net profit (gross rent minus allowable expenses) is added to your other income and taxed at either 20% or 40% depending on whether it falls within the standard rate band.
On top of income tax, rental income also attracts USC (Universal Social Charge) and PRSI (Class S or Class K depending on your employment status) at the standard rate of 4.20% (rising to 4.35% from 1 October 2026).
| Tax | Rate (2026) | Notes |
|---|---|---|
| Income Tax | 20% / 40% | Depends on total income vs standard rate band |
| USC | 0.5%–8% | Stacked on top of other income |
| PRSI | 4.20% | Standard rate (rises to 4.35% from 1 Oct). Class S (sole income, €650 minimum) or Class K (with employment) |
| RPRIR | up to €1,000 | Relief against income tax only, for RTB-registered landlords filing on time |
Not modelled here: pre-letting expenditure on vacant premises, Rent-a-Room relief, capital allowances beyond the wear & tear figure you enter, and your personal tax credits (which reduce the income tax shown). RPRIR is clawed back if you dispose of the property or leave the rental market within four years of claiming it.
Disclaimer: This calculator provides estimates for guidance only. Tax figures are based on Revenue.ie guidelines for 2026. Always consult a qualified tax advisor for your specific situation.
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