Residential Premises Rental Income Relief (RPRIR)

How much relief can you claim?

The amount available depends on the year of assessment for which you claim the relief.

The amount of relief allowablefor each year is restricted to the lessor of:

  • €600 in 2024
  • €800 in 2025
  • €1,000 in 2026 and 2027
  • or
  • 20% of the landlord’s Case V (rental income) profit from rented residential premises (less capital allowances and Case V losses carried forward) for the year.

If you rent more than one residential premises, you can only claim a single tax relief for each year.

Next: How to claim the relief