Rental Income Tax Calculator Ireland 2026
Enter your rental income and allowable expenses to see exactly how much tax you owe as an Irish landlord — including income tax, USC and PRSI.
Rental Income
Your other income determines which rate your rental profit is taxed at. Leave it at 0 if rental is your only income.
Allowable Expenses
All fields optionalHow Is Rental Income Taxed in Ireland?
Rental income in Ireland is taxed as part of your total income. The net profit (gross rent minus allowable expenses) is added to your other income and taxed at either 20% or 40% depending on whether it falls within the standard rate band.
On top of income tax, rental income also attracts USC (Universal Social Charge) and PRSI at 4.2% (Class S or Class K depending on your employment status).
| Tax | Rate (2026) | Notes |
|---|---|---|
| Income Tax | 20% / 40% | Depends on total income vs standard rate band |
| USC | 0.5%–8% | Stacked on top of other income |
| PRSI | 4.2% | Class S (sole income) or Class K (with employment) |
Disclaimer: This calculator provides estimates for guidance only. Tax figures are based on Revenue.ie guidelines for 2026. Always consult a qualified tax advisor for your specific situation.
Calculate your full take-home pay including PAYE, USC and PRSI
Full Income Tax Calculator →