If you pay tax through PAYE, you may be owed a refund for health expenses, rent, flat rate expenses or working from home, and you can claim back four years. If you let a property, you must file a tax return and pay tax on the profit. We prepare your return, claim every relief and allowable expense, and deal with Revenue for you.
Information checked 3 October 2026 against Revenue and RTB guidance.
What's included
Possibly, if you paid for something that attracts tax relief and did not claim it. PAYE only uses the credits Revenue knows about, so reliefs you must claim yourself are often missed. You can claim for the last four years: claims for 2022 must be made by 31 December 2026, after which that year cannot be repaid.
| Relief | What you get |
|---|---|
| Health expenses | 20% of qualifying costs; nursing home fees at your highest rate, up to 40% |
| Rent Tax Credit | 20% of rent paid, up to €1,000, or €2,000 for a jointly assessed couple (2024 to 2028) |
| Remote Working Relief | 30% of electricity, heating and broadband, apportioned to the days you work from home, at your highest rate |
| Flat rate expenses | A fixed deduction agreed with Revenue for certain jobs, for costs such as tools, uniforms and registration fees |
Worked example
A single employee on the higher rate rents a flat for €1,200 a month (€14,400 a year), paid €1,500 for health expenses not covered by insurance, and worked from home 120 days. Electricity, heating and broadband cost €2,400.
| Claim | Calculation | Tax back |
|---|---|---|
| Rent Tax Credit | €14,400 x 20%, capped at €1,000 | €1,000 |
| Health expenses | €1,500 x 20% | €300 |
| Remote Working Relief | €2,400 x 120 ÷ 365 x 30% = €237, at 40% | €95 |
| Total | €1,395 |
Missed claims for 2022, 2023, 2024 and 2025 can all still be made, with 2022 closing on 31 December 2026.
If your only income is PAYE, a Form 12 through myAccount is enough. If you also have net non-PAYE income, such as rental profit, of €5,000 or more, or gross non-PAYE income of €30,000 or more, you are a chargeable person: you register for self-assessment and file a Form 11 on ROS, with preliminary tax. For 2025 income the Form 11 deadline is 31 October 2026, or 18 November 2026 if you pay and file on ROS.
Read more: Form 11 deadline 2026: pay, file and preliminary tax.
You pay tax on rental profit, not on the rent. Allowable expenses include:
Not allowed: Local Property Tax, capital improvements, your own labour, and interest from the purchase until the property is first let.
Worked example
| Item | Amount |
|---|---|
| Rent received | €18,000 |
| Mortgage interest | (€4,000) |
| Insurance | (€500) |
| Repairs and decorating | (€1,200) |
| RTB registration | (€40) |
| Wear and tear on €8,000 of furniture | (€1,000) |
| Rental profit | €11,260 |
The profit is over €5,000, so this landlord files a Form 11. Residential Premises Rental Income Relief for 2026 is the lower of €1,000 and 20% of the rental profit (€2,252), so €1,000 comes off the Income Tax. The relief does not reduce USC or PRSI.
Register each new tenancy with the Residential Tenancies Board within one month of the start date, and again every year on the anniversary. The standard fee is €40 a year, with a late fee of €10 for each month late. Registration also matters for tax: mortgage interest is only deductible while the tenancy is registered.
Up to €1,000 for a single person and €2,000 for a jointly assessed couple: 20% of the rent you paid, capped at those amounts and at your Income Tax bill. It applies for 2024 to 2028.
Source: Revenue: Rent Tax Credit, how much can you claim?, checked 3 October 2026.
No. Local Property Tax is on Revenue's list of expenses a landlord cannot deduct.
Source: Revenue: What rental expenses are not allowed?, checked 3 October 2026.
A relief for individual landlords of residential property that reduces Income Tax by up to €1,000 for 2026 and 2027 (€800 for 2025), or 20% of the rental profit if lower. It does not reduce USC or PRSI.
Source: Revenue: Residential Premises Rental Income Relief, checked 3 October 2026.
Yes, every landlord must declare rental income. If the net rental income is under €5,000 you can declare it through a Form 12 in myAccount; over €5,000 you register for self-assessment and file a Form 11.
Source: Revenue: How do you declare your rental income?, checked 3 October 2026.
Next step
Book a call or ring the office. We handle the paperwork and deal with Revenue for you.
Monday to Friday, 8.30am to 5pm · info@mawhately.ie
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