Guide
A practical guide to Rent-a-Room Relief in Ireland
If you are considering letting a room in your home, Rent-a-Room Relief may be relevant. The headline threshold is €14,000 gross income per year, but eligibility depends on the full Revenue rules.
Start with eligibility
Before depending on the relief, confirm that the room, property, occupant arrangement, and income type fit the current rules.
- Main home matters
- Gross income threshold matters
- Certain arrangements may be excluded
Keep records
Good records make the arrangement easier to manage and easier to discuss with an adviser if anything is unclear.
- Weekly rent and other payments
- Dates of occupancy
- Any services or utilities included
Make the room clear
A compliant and trusted room arrangement starts with clear expectations. EazyRoom helps hosts capture room details, house rules, photos, and availability.
- Room and shared-space photos
- House rules
- Availability and minimum term
Common questions
What happens if income exceeds the threshold?
If gross income goes over the limit, the tax treatment can change. Check current Revenue guidance or ask a qualified adviser.
Does the relief apply to short stays?
Short-term guest or leisure accommodation is generally treated differently. Hosts should check the current rules before accepting stays.