Rental Income Tax Calculator
Estimate your rental profit and the tax on it as an Irish landlord — accounting for mortgage interest, allowable expenses and wear-and-tear on furniture. Rental profit is taxed at your marginal rate.
Your rental estimate (2026)
- Estimated tax (marginal)
- €4,015
- Net after tax
- €4,485
Effective tax on rental profit: 47.2%.
| Rent received | €18,000 |
|---|---|
| Allowable expenses | -€9,500 |
| of which wear & tear | -€1,000 |
| Rental profit | €8,500 |
| Estimated tax (marginal) | -€4,015 |
| Net after tax | €4,485 |
Indicative only. Assumes residential letting; ignores loss relief, pre-letting expenses and other reliefs. Not tax advice.
How rental income is taxed in Ireland
Your rental profit is the rent you receive less allowable expenses — including mortgage interest (for residential lettings, subject to conditions such as RTB registration), insurance, repairs, management fees, and wear-and-tear on furniture at 12.5% per year. That profit is added to your other income and taxed at your marginal rate, plus USC and PRSI. You declare it on your Form 11.