Rent-a-Room Relief checker

Free calculator · Budget 2027 rates · checked 10 Oct 2026 · Sources: Revenue · Estimate only, not financial or tax advice

Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.

Anything else the lodger pays you for. It counts towards the limit too.

Likely tax-free

€9,600 is within the €14,000 limit for 2026, with €4,400 to spare. No income tax, USC or PRSI on it. You still need to declare it on your tax return.

Married or civil partners taxed jointly share one limit. Estimate only, not financial or tax advice.

How it works

  • If you let a room in your home and the gross income is €14,000 or less in the year, you pay no income tax, USC or PRSI on it.
  • The limit is on gross income, before expenses, and includes charges for meals, laundry and the like.
  • Go over the limit and the whole amount is taxed, not just the part over.
  • It doesn't cover your child, your employer or short-term guests (lets of 28 days or less), but students, digs and respite care can qualify.
  • If you are married or in a civil partnership and taxed jointly, you share one limit.
  • If you claim the relief you can't deduct expenses for the room.

How to claim

You still declare the income. PAYE workers do it on the PAYE Income Tax Return in myAccount: PAYE Services → 'Review your tax for the previous 4 years' → Request → Tax credits & reliefs → You and your family → Rent-a-Room Relief. Self-employed people use Form 11 on ROS. You can claim back up to 4 years. See also Second income / Form 12.

Budget 2027

Budget 2027 raises the limit from €14,000 to €16,000 from 1 January 2027 (Department of Finance, Budget 2027 Tax Policy Changes, section 3.2). Pick 2027 above to check against it. It becomes law with the Finance Bill later this year.

Sources