Farming & agriculture
Farmland Lease Tax Relief Calculator Ireland
Calculate the annual exemption cap for a verified qualifying lease. This free farmland lease tax relief calculator ireland shows the calculation and its assumptions so you can compare your own figures.
Your results
Calculate the annual exemption cap for a verified qualifying lease.
Calculated outcomes
- Annual Exemption Limit
- €30,000.00
- Remaining Taxable Lease Profit
- €25,000.00
Assumptions and estimates
- 2026 Irish farmland-leasing Income Tax relief: 5–under 7 years €18,000; 7–under 10 €22,500; 10–under 15 €30,000; 15+ €40,000 annually. A single annual limit applies across qualifying leases. Irish land, written lease, lessee farming and connection conditions apply. Land acquired under contracts from 2024 normally requires seven-year ownership. USC/PRSI are not exempted by this relief.
- Method: Annual exemption cap is €18,000/€22,500/€30,000/€40,000 according to lease-term band, limited by qualifying annual income.
- Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Sources: Official rules and guidance
Useful next steps
- Use Compare options to test an alternative side by side.
- Check the official sources above before relying on the figure.
- Copy, print or download a record of this calculation when you need one.
Reports open your email app addressed to s@s1.ie with the public page address only. Your inputs are never added.
How the farmland lease income tax relief calculation works
Annual exemption cap is €18,000/€22,500/€30,000/€40,000 according to lease-term band, limited by qualifying annual income.
Rates/conditions reviewed against the linked official sources on 5 October 2026. Confirm the stated scope before relying on the result.
Using this calculator
- Enter your own figures in the labelled inputs. Keep the currencies, units and time periods consistent.
- Choose any applicable rate profile, pattern or assumption shown for this tool. Open additional inputs when relevant.
- Review exempt lease income and estimated income tax saving, then read the stated assumptions and eligibility conditions before using the result.
Official sources and further information
Worked example
This is a static example using illustrative inputs, not facts about you or today’s date. The displayed eligibility selections and assumptions apply only to this example.
See example inputs
- Qualifying annual lease income/profit (€)
- 25000
- Qualifying fixed lease term in years
- 10
- I have confirmed the stated eligibility conditions
- No
- Marginal Income Tax (%)
- 40
- Exempt Lease Income
- €0.00
- Estimated Income Tax Saving
- €0.00