United States · https://decisionscalc.com/tools/ireland-rent-a-room-relief-calculator/
Rent-a-Room relief calculator: is your room rent tax-free?
Renting a room in your own home is free of income tax, USC and PRSI up to €14,000 a year, rising to €16,000 from January 2027. Go over by a euro and the relief goes for the whole year. Enter the rent and anything you charge for meals or laundry to see where you stand in 2026 and 2027, the most you can charge, and what you would pay if you went over.
Your share of the rent a year
| 2026 | 2027 | |
|---|---|---|
| Your limit | €14,000 | €16,000 |
| Room left | -€1,600 | €400 |
| Tax you pay | €7,369 | €0 |
| You keep | €8,231 | €15,600 |
| Most rent a month, tax-free | €1,167 | €1,333 |
You are €1,600 over the 2026 limit, so all of it is taxed (€7,369); in 2027 the same rent is tax-free. To be better off above the limit you would need €27,212 a year.
Frequently asked questions
How much can I earn tax-free from renting a room in Ireland?
€14,000 a year in 2026 and €16,000 from 1 January 2027 (Budget 2027). The limit counts the gross rent plus anything you charge for meals, laundry or cleaning, before any expenses.
What happens if I go over the limit?
You lose the relief for the whole year, not just the amount over. All of the income is then taxed as rental income at your marginal rate, with USC and PRSI, less your allowable expenses. Revenue’s own example: €13,000 rent plus €1,500 for meals is €14,500, so all €14,500 is taxable in 2024.
We own the house together. Do we each get the limit?
No. Where more than one person is entitled to the income, the limit is divided equally between them: €7,000 each in 2026, €8,000 each from 2027.
Who can I not rent to under the scheme?
Rent from your own child (or your spouse’s or civil partner’s child) or from your employer does not qualify, and nor do lets of 28 consecutive days or less, such as guests booked through online platforms. Students, respite care and four-day-a-week digs are the exceptions to the 28-day rule.
Do I still need to file a tax return?
Yes. The income is exempt but it must be entered in the Exempt Income section of your return (Form 11, or Form 12 for PAYE workers). You can also elect out of the relief for a year, for example if you have large expenses you want to deduct.
Does it affect my tenant?
Yes, in a good way: your tenant can still claim the Rent Tax Credit on the rent they pay you while you claim rent-a-room relief (see our Rent Tax Credit calculator for the 2026 and 2027 amounts).
Related
- Landlord tax calculator (Ireland)
- Rent Tax Credit calculator: what your lodger can claim
- Sell or keep my rental (Ireland)
- Budget 2027 calculator
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