If you have rental income in Ireland, meeting tax deadlines is crucial. Missing them can result in penalties, interest charges, and unnecessary stress. Whether you're a new landlord or experienced property investor, understanding these deadlines—and getting professional help—ensures you stay compliant while maximising your deductions.
Our specialists help landlords navigate rental income tax, ensuring returns are filed correctly and on time while claiming all allowable expenses.
📊 Key Rental Income Tax Deadlines
- Pay & File deadline: 31 October (paper) / mid-November (online)
- Preliminary Tax: Due with your return
- Amend returns: Up to 4 years back
- RTB registration: Within 1 month of tenancy start
Important Deadlines for Landlords
Annual Tax Return (Form 11)
If you have rental income, you must file an annual Form 11 tax return. The deadline is:
- Paper returns: 31 October following the tax year
- Online (ROS): Extended deadline, usually mid-November
For example, rental income earned in 2024 must be declared by 31 October 2025 (or mid-November if filing online).
Preliminary Tax
Along with your return, you must pay preliminary tax for the current year and any balance due from the previous year. Getting this calculation wrong can lead to interest charges.
RTB Registration
Every tenancy must be registered with the Residential Tenancies Board (RTB) within one month of the tenancy starting. Without RTB registration, you cannot claim mortgage interest relief—a major deduction for most landlords.
What You Can Deduct from Rental Income
Understanding allowable deductions is key to minimising your tax bill. As detailed in our landlord deductions guide, you can deduct:
- Mortgage interest: 100% deductible (with RTB registration)
- Insurance: Landlord/building insurance
- Repairs: Not improvements
- Management fees: Letting agent costs
- Pre-letting expenses: Up to €5,000
⚠️ Common Mistake
Many landlords confuse repairs with improvements. Repairs (deductible) restore something to its original condition. Improvements (not immediately deductible) upgrade or enhance the property. See our guide on common landlord tax mistakes.
What If You're Also a PAYE Worker?
Many landlords also have PAYE employment. In this case, you still need to file a Form 11, but you may also be entitled to PAYE-related reliefs:
- Flat rate expenses for your profession
- Medical expenses relief
- Rent tax credit (if you rent your own home)
- Working from home relief
Our specialists review your complete tax situation—both rental and employment—to ensure you're claiming everything available.
How We Help Landlords
Managing rental income tax can be complex. Our team provides:
- Expense review: Ensuring you claim all allowable deductions
- PAYE reliefs: Identifying additional refunds from employment
- Historical review: Checking previous years for missed deductions
- Expert guidance: Clear advice on what you can and can't claim
Learn more about how our service works.
Landlord? Let Us Review Your Tax
Our experts will check you're claiming everything and identify any overpayments.
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Frequently Asked Questions
What if I miss the deadline?
Late filing incurs penalties and interest charges. If you've missed deadlines in previous years, it's best to get professional help to address this and minimise penalties.
Do I still need to file if I made a loss?
Yes, you must still file a return. A rental loss can be carried forward to offset against future profits—but only if properly declared.
Can I amend previous returns?
Yes, returns can be amended up to four years back. If you've missed deductions in previous years, we can help you claim them.