Property
Landlord Rental Income Relief Calculator 2026
Estimate RPRIR with ownership apportionment, overall rental income and qualifying tax caps. This free landlord rental income relief calculator 2026 shows the calculation and its assumptions so you can compare your own figures.
Your results
Estimate RPRIR with ownership apportionment, overall rental income and qualifying tax caps.
Calculated outcomes
- Potential Relief
- €500.00
- Whole Property Relief
- €1,000.00
- Overall Case VLimit
- €1,000.00
Assumptions and estimates
- 2026 RPRIR: relevant relief is capped at €1,000, 20% of qualifying residential profits and 20% of the individual's overall Case V income, all after capital allowances and losses. For the applicable property, enter whole-property qualifying profit and your rent-entitlement share: relief is apportioned between owners. If you own a qualifying property outright, use that property's profit and 100%; otherwise use the qualifying property with your highest ownership share. Do not aggregate shares from several properties. Enter your individual overall Case V profit and available Income Tax on qualifying rent; no refund, USC or PRSI relief is generated. RTB, LPT, tax clearance, year-end use, connected-party exclusions and clawback conditions must be confirmed. Non-resident apportionment requires separate assessment.
- Method: Relevant whole-property relief is min(€1,000, 20% qualifying profit), apportioned by your rent entitlement, then capped at 20% of your overall Case V income and available qualifying Income Tax.
- 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 residential landlord tax relief 2026 calculation works
Relevant whole-property relief is min(€1,000, 20% qualifying profit), apportioned by your rent entitlement, then capped at 20% of your overall Case V income and available qualifying Income Tax.
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 residential landlord relief and ownership adjusted relief, 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 profit of the relevant whole property (€)
- 10000
- Your entitlement to that property’s rents (%)
- 50
- Your overall taxable Case V rental income after allowances and losses (€)
- 5000
- Income Tax available on qualifying rental income (€)
- 2000
- Property selection, RTB, LPT, tax clearance and retention conditions verified
- No
- Residential Landlord Relief
- €0.00
- Ownership Adjusted Relief
- €500.00