Tax relief for tenants in Ireland

If you live in private rented accommodation in Ireland and pay income tax, you may be eligible for tax relief on part of your rent. Relief is also allowable on rent paid for premises outside the State.

Source: Citizens Information

In order to claim tax relief, you must be paying rent for private rented accommodation which is used as your sole or main residence. This includes accommodation such as a bedsit, flat, apartment or house.

You cannot claim tax relief for rent paid as follows:

  • To a local authority or a State agency
  • Rent paid under a lease agreement for 50 years or more.

Landlords or agents living in Ireland

If your landlord or agent is resident in Ireland, a receipt for rent you have paid must be provided if and when it is requested by the Revenue Commissioners. This rule applies regardless of whether you pay your rent directly to the landlord or to an agent on behalf of the landlord. Each receipt must show the following:

  • Landlord’s name, PPS Number and address
  • Amount of rent that you have paid
  • Period of time covered by the receipt.

You should keep your receipts for at least 6 years in case the Revenue Commissioners ask to see them.

Rent payable for premises outside the State is also allowable

Cross border issues

Premises outside the State – Rent payable for premises outside the State is also allowable. Source: Revenue – Rent Tax Credit

Landlords living outside Ireland – If your landlord lives outside Ireland e.g. Northern Ireland and you pay rent directly to them or to their bank account you must deduct tax from the gross amount which you pay. This deduction is not your tax relief, it is tax payable to Revenue from your landlord’s income. You must account to Revenue for the tax you deduct from the gross rent. If you fail to deduct tax from rent you pay to a landlord living outside Ireland, this will mean that you (and not the landlord) will be liable for any tax which should have been deducted.

How to apply

Whether your landlord lives in Ireland or abroad, to claim rent relief you can complete Form Rent 1 and send to your tax office. (Copies of the form are also available from your local tax office.) If you have any difficulty completing the form or supplying any of the information requested, staff in your tax office will be happy to help you.  You can download the form pdf icon (266Kb) and check details of your local tax office on the Revenue website.

Alternatively, you can claim the tax relief using Revenue’s PAYE anytime service .

See also

Page last checked: July 2016

This webpage is for general information purposes only and while we endeavour to keep it up-to-date, errors may occur.  It is very important that you check with the relevant body to ensure the information is current and is applicable to your situation: – North /  South

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