Rent-a-Room Relief


If you let a room in your home, the income you receive may be exempt from tax.

The income you receive must not exceed the exemption limit of €14,000. If it does, then you are taxed on the total amount.

Rent-a-Room Relief can only be claimed by individual taxpayers. It is not available to corporate entities.


If you are jointly-assessed, and file your Income Tax Return as a couple, the relief if granted will be shared between you.

Next: What conditions must be met?