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Rent-a-Room Tax Relief Calculator

Check the potential tax impact of renting out a room in Ireland using the Rent-a-Room Relief exemption limit of €14,000 (gross per year).

Estimate your tax impactThen list your room on NextRoom

Interactive calculator (illustrative)

This tool is for quick estimates only. Rent-a-Room Relief depends on whether your letting qualifies under Revenue rules.

Rent-a-Room Relief estimate

Enter your expected annual figures. Gross rent is before expenses and includes ancillary services (e.g., meals/laundry) per Revenue guidance.

Exemption limit is €14,000 gross per year (combined if multiple rooms).

This calculator assumes expenses reduce taxable income (illustrative only).

Key rules at a glance

  • €14,000 exemption limit (gross rent per year, before expenses).
  • Lettings must qualify (minimum continuous letting rules and qualifying residence).
  • Excluded income includes short-term guests (including online bookings), employer-related letting, and certain family lettings.
  • Declare even if exempt (Revenue requires reporting the exempt amount).

Always review Revenue’s official guidance before relying on any estimate.

Qualifying conditions (Revenue)How it’s claimed (Revenue)

Common questions

Short answers to the most frequent questions homeowners ask when considering Rent-a-Room Relief.

+What counts as “gross rent” for Rent-a-Room Relief?

Revenue uses your gross rent received for the room(s) before you deduct allowable expenses, including amounts such as payments for meals, laundry, or similar services.

+If I’m under €14,000, is my income automatically tax-free?

If your gross rental income is at or below the exemption limit, the income can be exempt from Income Tax, PRSI and USC, but the conditions must still be met (e.g., qualifying residence and letting rules).

+Does it matter if I rent more than one room?

Yes. The exemption limit is applied to the combined gross rent from all rooms you let under the scheme.

+Where can I read the official guidance?

Start with Revenue’s “Rent-a-Room Relief” guidance on qualifying conditions and how to claim the relief.

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