Landlords reporting rental income for 2025 must file the appropriate tax return and pay any tax due. Revenue’s online Pay and File deadline is 18 November 2026, while the standard statutory deadline is 31 October.
Irish landlords who received rental income in 2025 must ensure it is declared to Revenue as part of their annual tax reporting obligations.
For landlords filing a self-assessed income tax return, the deadline to submit the 2025 Form 11 and pay the relevant amounts through Revenue Online Service (ROS) is 18 November 2026. The standard Pay and File date is 31 October, with an extension for those who file and pay electronically through ROS.
The return covers income earned during the 2025 tax year, which ran from 1 January to 31 December.
Landlords who miss the applicable deadline may face interest and other consequences. Revenue advises taxpayers to check their filing requirements and make sure their return is complete.
Which tax return should a landlord file?
The form required depends on the landlord’s circumstances and the amount of non-PAYE income involved.
Individuals with taxable non-PAYE income exceeding €5,000, or gross non-PAYE income exceeding €30,000, generally have to register for self-assessment and file a Form 11. This can include landlords who also earn a salary through PAYE.
Where rental income is below the relevant self-assessment thresholds, a PAYE taxpayer may be able to declare it through an Income Tax Return in myAccount, using Form 12.
Landlords should not assume that having a PAYE job removes the obligation to report rental income. Revenue requires taxable rental income to be declared, and the appropriate filing route depends on the person’s overall income and circumstances.
Companies declaring rental income generally use a Corporation Tax Return, while estates and trusts have separate reporting arrangements.
Landlords pay tax on rental profit, not simply the rent collected
Rental income is taxable in Ireland. However, the amount subject to tax is generally calculated by deducting allowable expenses from the gross rental income.
The resulting rental profit is added to the landlord’s other income when calculating their tax position. The amount of tax payable depends on total income, tax bands, credits and personal circumstances. Income tax, USC and PRSI may apply.
For example, a landlord who receives rent during the year may be able to deduct qualifying costs such as insurance, repairs and certain management expenses. The remaining profit—not necessarily the full rent collected—is used to calculate the taxable rental amount.
Landlords should keep records showing both the rent received and the expenses claimed for each property.
Which rental expenses can be claimed?
Revenue permits certain expenses to be deducted from rental income where they relate to the rental activity and meet the relevant rules.
Potentially allowable costs include:
- Mortgage interest on qualifying borrowing used to purchase, improve or repair the rental property, subject to the applicable conditions.
- Repairs and maintenance, such as fixing a damaged window or carrying out necessary upkeep.
- Insurance premiums relating to the rental property.
- Letting, management, legal and accountancy fees.
- Local authority rates and certain service costs paid by the landlord and not reimbursed by the tenant.
- Residential Tenancies Board registration fees.
- Qualifying capital allowances on furniture and fittings.
Local Property Tax (LPT) is not deductible as an expense against rental income for Irish income tax purposes. Landlords should not confuse it with other property-related charges that may qualify for a deduction.
Mortgage interest relief is subject to conditions, including the requirement that the tenancy is registered with the Residential Tenancies Board where applicable. Landlords should check Revenue’s guidance before claiming interest.
Not every cost associated with a property is deductible. Improvements that add to or alter the property may be treated differently from repairs, and personal expenses cannot simply be claimed against rental income.
Can landlords claim expenses incurred before letting a property?
New landlords may incur costs before a property is ready to let. Revenue provides relief for certain qualifying pre-letting expenses, including eligible repairs and refurbishment costs, but the relief is subject to conditions and does not cover every expense incurred before the first tenancy.
Landlords should check Revenue’s current rules on qualifying pre-letting expenses and keep invoices and evidence of when the work was carried out. Costs that amount to improvements or capital expenditure may be treated differently from qualifying repairs.
Furniture and fittings may qualify for capital allowances
Revenue allows landlords to claim capital allowances on qualifying furniture and fittings used in rental properties. The general wear-and-tear allowance is 12.5% of the qualifying cost per year, over a maximum of eight years.
This may apply to items such as furniture and certain appliances bought for the rental property. The allowance is not the same as claiming the entire purchase price as an expense in the year it was paid.
Landlords should retain invoices and records of when qualifying items were purchased and put into use.
Keep records for every rental property
Accurate records are important when preparing a return and supporting deductions.
Landlords should maintain information on rent received, expenses paid, mortgage interest, repairs, management charges, RTB registration and any capital allowances claimed.
Where a property is only partly rented, expenses may need to be apportioned to reflect the part used for rental purposes.
Revenue may ask for evidence to support figures included in a return. Keeping receipts, invoices, statements and property-specific accounts can help landlords substantiate their calculations.
What if the landlord lives outside Ireland?
Non-resident landlords who receive Irish rental income have additional tax-reporting considerations.
Revenue’s Non-Resident Landlord Withholding Tax system sets out how tax may be withheld and remitted on Irish rent paid to a non-resident landlord. A landlord’s obligations can depend on whether a collection agent is involved and how the withholding arrangements apply.
Non-resident landlords should consult Revenue’s specific guidance rather than rely solely on the standard filing steps for Irish-resident individuals.
Check the deadline and filing route
Landlords preparing their 2025 tax return should confirm whether they need to file Form 11 through ROS or declare their rental income through myAccount.
For self-assessed taxpayers, Revenue lists 31 October 2026 as the standard Pay and File deadline and 18 November 2026 as the deadline for filing and paying through ROS.
The return should reflect the landlord’s actual 2025 rental income and allowable expenses. Where a landlord is unsure whether an expense qualifies, how interest should be treated or which return to use, Revenue guidance or advice from a qualified tax professional can help avoid errors.
