What is Rent-a-Room Relief?

If you let out a room in your main home, and live alongside your tenant, you may be able to claim Rent-a-Room Relief. 

 

How much can I make tax free under the Rent-a-Room Relief?

Rent-a-Room Relief allows an individual to earn up to €14,000 per tax year tax-free from qualifying rent and related payments. 

However, you need to be careful that the the gross rental income (including payments for utilities, meals or similar services) does not exceed €14,000 in a year. If it does then Rent-a-Room Relief does not apply and the full rental profit is taxable in the normal way (not just the amount above €14,000).

Can I rent out a room in more than one house and claim the relief?

You cannot have more than one principal private residence at a given time, therefore you can only claim the relief for the €14,000 earned from renting a room in your own house. If you earn profit from a second property you are effectively a landlord and will be subject to Income Tax, USC and PRSI.

 

What is not included?

You cannot claim the relief for short term rentals (stays of less than 28 days). In this case, the visitors are using the lodging as guest accommodation rather than for residential purposes.  

You do not qualify for the relief if you rent to immediate family members including parents, siblings or children. 

If a company you work for pays you to have clients use a room in your home, the income does not qualify for rent-a-room relief.

 

How do I claim the Rent-a-Room Relief?

If you are a PAYE worker you can claim it through Revenue’s MyAccount.

If you are part of the self-assessment system and file a Form 11 tax return you can claim the relief when you file your annual return. 

You don’t need to register with the Residential Tenancies Board (RTB) but you should keep details records and have tenant agreement. And note that you cannot deduct expenses from your rental income if you are claiming the Rent-a-Room Relief.

 

 

 

Last updated 16 Oct 2026 | First published 2 Sep 2015

Share

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

---