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Residential Premises Rental Income Relief (RPRIR)

  1. Overview
  2. Who can claim the relief?
  3. Qualifying conditions for claiming the relief
  4. How much relief can you claim?
  5. How to claim the relief
  6. Clawback of the relief

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 allowable for each year is restricted to the lowest of:

  • €600 in 2024, €800 in 2025 and €1,000 in 2026 and 2027
  • 20% of the landlord’s Case V rental income. This is your profit from qualifying premises (less capital allowances and Case V losses carried forward) for the relevant year of assessment
  • or
  • 20% of the landlords overall Case V rental income. This is rental profit from all Irish rental properties after capital allowances and Case V losses carried forward for the relevant year of assessment.

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

  • Example

    Alex is a landlord of one rental property which is a qualifying premises and has gross rental income of €8,000 for 2024. He has no other rental properties. He has capital allowances of €3,500 and Case V losses of €2,500. He must calculate his net rental income as follows:

    Net rental income calculations
     Descriptions Calculations Totals
     Gross rental income     €8,000
    Less capital allowances  €3,500  
    Surplus    €4,500
    Less Case V losses  €2,500  
    Net rental income    €2,000

    Alex has net rental income of €2,000 in 2024. Alex can claim relief of €400. The net rent received at 20% is less than the maximum relief of €600 available for that year of assessment.

Next: How to claim the relief

Published: 01 January 2025 Print this page

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