Housing and renting / exemption

Rent-a-Room Relief

If you let a room in your own home, gross rent and related payments up to 14,000 euro in a year are exempt from Income Tax, USC and PRSI. If the total exceeds 14,000 euro, the entire amount is taxable, not just the excess. You must still declare the income on your return.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

The room is in your principal private residence and the tenant uses it as their home.

Exclusions and pitfalls

Short-term lets to tourists do not qualify.
Letting to your employer, child or civil partner is excluded.

How to claim, step by step

Declare the income in your Income Tax Return under Rent-a-Room Relief; the exemption is applied automatically.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Record of rent received

Worked examples

Lodger pays 1,000 euro a month qualifies

12,000 euro is below 14,000 euro: fully exempt.

Two lodgers qualifies

Total 13,800 euro: exempt.

Over the threshold does not qualify

14,400 euro total: all 14,400 euro is taxable.

All examples use hypothetical people and figures.

Terms used here

Tax relief

Next steps

This guide is part of a later content wave and will be expanded with more detail after reviewer sign-off.

Sources and review

R2Tax rates, bands and reliefs 2022-2026officialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P2. Reviewed 2026-10-28.