The Irish tax year is the calendar year. The authority is the Revenue Commissioners. The law is the Taxes Consolidation Act 1997 (TCA 1997). This skill covers the 2026 tax year: returns for it are filed in 2027.
Related skills: the self-employed computation, credits and Form 11 panels are in ie-income-tax-form11. USC detail is in ie-usc. Selling a rental property is in ie-cgt. Residence, ordinary residence, split-year treatment and leaving or arriving are in ie-cross-border. Treaty credits and company landlords are in ie-foreign-tax-and-withholding. Preliminary tax is in ie-preliminary-tax.
Who this applies to
PAYE workers with other income. An employee or occupational pensioner taxed through PAYE who also has rent, investment income, a small trade or foreign income. The question is which return they file.
- Form 12 (PAYE Income Tax Return, filed in myAccount). Enough where taxable non-PAYE income is EUR 5,000 or less, gross non-PAYE income is EUR 30,000 or less, and the person asks Revenue to collect the tax by reducing their tax credits and rate band ("coding"). The employer then deducts the tax on the side income. (Revenue: do you need to submit a tax return?)
- Form 11 (self-assessment, filed on ROS). Required where taxable non-PAYE income is more than EUR 5,000, gross non-PAYE income is more than EUR 30,000, the person is a proprietary director (or the jointly assessed spouse or civil partner of one), or their credits are not reduced to cover the side income. (Revenue: who should register)
- For rent, "taxable" means net rent after allowable expenses. Revenue's rental page says it in those terms: net rental income under EUR 5,000 goes on the myAccount return; over EUR 5,000, register for self-assessment and file Form 11. (Revenue: how do you declare your rental income?)
Individual landlords of Irish property. Rent from Irish land and buildings is taxed under Schedule D Case V (section 75). Companies file CT1 instead, see ie-corporation-tax. Renting a room in your own home is Rent-a-Room Relief, not Case V, while income stays at or under EUR 14,000 (Revenue: Rent-a-Room Relief). Short-term lets through platforms such as Airbnb are treated as trading income, not Case V (Revenue: how do you declare your rental income?).
Non-residents with Irish income. Section 18 TCA 1997 charges a person "although not resident in the State" on profits "from any property whatever in the State, or from any trade, profession or employment exercised in the State" (TCA 1997, section 18). How far Ireland reaches depends on ordinary residence and domicile (Revenue: tax and tax credits for non-residents):
- Not resident, but ordinarily resident and domiciled: worldwide income, except income from a trade, profession or employment carried on wholly abroad, and foreign investment income under EUR 3,810.
- Not ordinarily resident and domiciled: Irish income, income from work done in Ireland, and Irish gains.
- Not ordinarily resident and not domiciled: Irish income, income from work done in Ireland, and gains on Irish specified assets only.
Whether someone is resident at all (183 days, or 280 days over two years) is decided in ie-cross-border. Split-year treatment under section 822 applies only to employment income; it never splits rental or investment income (ie-cross-border).
Rates, bands and thresholds
| Item | Rate or amount | Year | Source |
|---|
| Income tax, single person | 20% on the first EUR 44,000, 40% on the balance | 2026 | Revenue: tax rates, bands and reliefs |
| Income tax, married or civil partners, one income | 20% on the first EUR 53,000, 40% on the balance (two incomes: increase of up to EUR 35,000) | 2026 | Revenue: tax rates, bands and reliefs |
| Single person tax credit | EUR 2,000 (married or civil partners EUR 4,000) | 2026 | Revenue: tax rates, bands and reliefs |
| Employee (PAYE) tax credit | EUR 2,000 | 2026 | Revenue: tax rates, bands and reliefs |
| Rent Tax Credit (for tenants, not landlords) | Up to EUR 1,000 single; EUR 2,000 jointly assessed | 2026 | Revenue: tax rates, bands and reliefs |
| USC | 0.5% on the first EUR 12,012; 2% on the next EUR 16,688; 3% on the next EUR 41,344; 8% on the balance. No USC if total income is EUR 13,000 or less | 2026 | Revenue: USC rates and thresholds |
| USC surcharge on non-PAYE income | Extra 3% where non-PAYE income is more than EUR 100,000 | 2026 | Revenue: other rates of USC |
| Form 12 limit on side income | Taxable non-PAYE income EUR 5,000 or less, and gross non-PAYE income EUR 30,000 or less | 2026 | Revenue: who should register |
| Mortgage interest on a residential letting | 100% deductible (full deductibility restored from 1 January 2019), only if every tenancy is registered with the RTB | 2026 | Notes for Guidance, Part 4, section 97(2I) and (2J) |
| Wear and tear on furniture, fittings and white goods | 12.5% of cost a year for 8 years | 2026 | Revenue: what expenses are allowed? |
| Pre-letting expenses on a vacant residential property (section 97A) | Up to EUR 10,000 per property; vacant at least 6 months; spent in the 12 months before first letting; letting by 31 December 2027 | 2026 | TDM Part 04-08-11 |
| Retrofitting deduction (section 97B) | Lower of the SEAI-grant-aided spend or EUR 10,000 per property, up to 3 properties for 2026 to 2028, claimed in the year spent | 2026 | Notes for Guidance, Part 4, section 97B |
| Residential Premises Rental Income Relief (RPRIR, section 480C) | Tax credit of the lowest of EUR 1,000, 20% of profit from qualifying premises, or 20% of all Case V income (EUR 600 for 2024, EUR 800 for 2025, EUR 1,000 for 2026 and 2027). Income tax only; not refundable | 2026 | TDM Part 15-03-04 |
| Rent-a-Room Relief limit | EUR 14,000 a year (above it, all of it is taxable) | 2026 | Revenue: Rent-a-Room Relief |
| PRSI on an employee's unearned income (Class K) | 4.2% to 30 September 2026, 4.35% from 1 October 2026; blended 4.2375% on 2026 income returned through self-assessment. Not payable for a year in which the person is not a chargeable person, so non-PAYE income of EUR 5,000 or less that is coded against credits carries none. No EUR 650 minimum: that minimum is for self-employed contributors (section 21), not Class K (section 30F) | 2026 | DSP: PRSI contribution rates SW 14, January 2026; Social Welfare Consolidation Act 2005, sections 21, 30E and 30F (revised) |
| Non-resident landlord withholding tax (NLWT, sections 238 and 1041) | 20% of gross rent, withheld by the tenant or collection agent | 2026 | TDM Part 45-01-04A |
| Non-resident credits (section 1032) | Full credits if resident in another EU state or the UK and Irish income is 75% or more of worldwide income; otherwise, for Irish citizens, EU and UK citizens and the other listed groups, credits times Irish income over worldwide income; others none | 2026 | Notes for Guidance, Part 45, section 1032; TDM Part 45-01-01 |
The taxable base
PAYE worker with side income
Total income is PAYE income plus the side income. Bands and credits apply to the total. The employee credit already given through payroll stays. On Form 12, Revenue reduces next year's credits or rate band to collect tax on the side income, or the person pays the balance on the Statement of Liability. Underpayments under EUR 6,000 can be collected interest free by reducing credits over up to four years (Revenue: what to do if you have underpaid).
Case V rental income (section 75 and section 97)
- Gross rent receivable in the year, property by property. Each property gives a surplus or a deficiency. Total Case V income is all surpluses less all deficiencies (section 97(1)) (Notes for Guidance, Part 4).
- Deduct allowable expenses (section 97(2)): rent and rates the landlord pays on the property; goods and services the landlord provides and the tenant does not repay; maintenance, repairs, insurance and management (not capital spend); and interest on money borrowed to buy, improve or repair the property. Revenue also lists RTB registration fees, letting fees, accountancy fees, certain mortgage protection premiums, and costs between lettings if the landlord did not move back in (Revenue: what expenses are allowed?). Expenses count only so far as they would be allowed if the letting were a trade (section 97(3)).
- Mortgage interest. 100% deductible for residential lettings since 1 January 2019. Every tenancy in the dwelling must be registered with the Residential Tenancies Board for the year; if any is not, all interest relief on that dwelling is lost for the year, with no apportionment. Registration made by the return filing date counts. Relief denied because a tenancy was not registered by then is restored if the landlord registers late with the RTB, within the four-year limit for repayment claims (TDM Part 04-08-10). Interest from purchase until first letting is not deductible, except within the section 97A pre-letting rule.
- Not deductible: capital improvements (unless an incentive scheme applies), Local Property Tax, the landlord's own labour, post-letting costs, expenses of an uneconomic letting, and costs between lettings where the landlord lived there (Revenue: what expenses are not allowed?).
- Capital allowances (wear and tear): 12.5% a year for 8 years on furniture, fittings and white goods.
- Pre-letting expenses (section 97A): where a residential property was vacant for at least 6 months and is first let by 31 December 2027, expenses in the 12 months before letting that would have been deductible during a letting are allowed, up to EUR 10,000 per property. If the property stops being let as a residence within 4 years of the first letting, the deduction is clawed back as Case V income of that year (TDM Part 04-08-11).
- Losses. A Case V loss is carried forward against future Irish rental profits only. It cannot be set against other income, carried back, or used against a spouse's rental profit. Foreign rental losses only go against foreign rent. Capital allowances are used before losses brought forward (Revenue: rental profit and losses; TDM Part 04-08-08).
- Tax. The net Case V income is added to other income and taxed at the person's marginal rate.
- RPRIR (section 480C). A tax credit for individual landlords of residential property in the State. For 2026: the lowest of EUR 1,000, 20% of Case V profit from qualifying premises, or 20% of all Case V income, each after capital allowances and losses forward. One relief per landlord, not per property. Conditions on 31 December 2026: the landlord owns the premises; it is let under an RTB-registered tenancy, let to a public authority, a formerly rent-controlled tenancy, or actively marketed for rent; the landlord is LPT compliant on all qualifying premises and holds a valid tax clearance certificate. No relief if any qualifying premises is let to a connected person (spouse or civil partner, siblings, ancestors, lineal descendants, uncles, aunts, nieces, nephews). Clawback if the property is sold or gifted within 4 years of the first claim year, stops being let or marketed, changes use, or is later let to a connected person. There is no clawback on the landlord's death (section 480C(4A)) or while the property is actively marketed for rent. Joint owners split it by their share of the rent (TDM Part 15-03-04; Revenue: RPRIR clawback).
- USC. Rental income is within USC (Revenue: USC). RPRIR does not reduce USC or PRSI.
- PRSI. A self-employed person pays Class S on rent with their other self-employed income (Revenue: do you need to pay PRSI?). An employee or occupational pensioner under 66 whose only extra income is unearned income pays Class K on it at the rate, with no minimum (Social Welfare Consolidation Act 2005, sections 30E and 30F). Class K is not payable for a year in which the person is not a chargeable person (section 30F(1A)); a PAYE worker whose non-PAYE income is EUR 5,000 or less and is coded against their credits is not a chargeable person (TCA 1997, section 959B(1)(a), as set out in TDM Part 15-03-04, footnote 2) (Social Welfare Consolidation Act 2005, revised; DSP SW 14; Revenue: Guide to completing 2025 returns, Example 1 on page 65).
Non-residents
- Income tax. Irish-source income at the normal 20% and 40% rates. There is no separate non-resident rate.
- Credits (section 1032). By default a non-resident gets no personal credits, reliefs or deductions in the section 458 table. An Irish citizen, a person living abroad for their own or a family member's health, a citizen of an EU state or the UK, or a person within the other listed groups gets a share: credits times Irish taxable income over worldwide income. A person resident in another EU state or the UK whose Irish income is 75% or more of worldwide income gets full credits. Enter worldwide income at Line 17(b) on Form 11 (TDM Part 45-01-01; Revenue: Guide to completing 2025 returns). Revenue's public page also gives full credits to a citizen of a treaty country whose only income is Irish, and a share otherwise; section 1032 itself does not list that group (Revenue: non-residents).
- RPRIR is apportioned the same way as credits (TDM Part 15-03-04, paragraph 2.3).
- Married couples. Where either spouse or civil partner is non-resident, both are taxed as single people unless all of both incomes is chargeable to Irish tax (Revenue: Guide to completing 2025 returns).
- USC. USC is charged on "relevant income", income from all sources as estimated under the Tax Acts (TDM Part 18D-00-01, paragraph 6.2). A non-resident's Irish rent is within it. A non-resident's employment income for duties wholly outside Ireland is not (paragraph 16.1).
- PRSI. Not payable by a person who is not resident or ordinarily resident and whose self-assessed income is only unearned income such as rent (Revenue: Guide to completing 2025 returns, PRSI section).
Deadlines and filing
- Form 11 for 2026: file and pay the balance by 31 October 2027, with preliminary tax for 2027 due the same day. Revenue extends the date each year for people who both pay and file on ROS (18 November 2026 for the 2025 return); the 2027 date is not yet announced (Revenue: pay and file).
- Preliminary tax for 2026: was due by 31 October 2026 (18 November 2026 on ROS). Someone newly chargeable in 2026 with nil liability for 2025 meets the 100% test with nil preliminary tax. See ie-preliminary-tax.
- Registering: eRegistration or Form TR1 parts A and B (Revenue: who should register).
- Form 12: myAccount, "Review your tax for the previous 4 years", request a Statement of Liability, then complete the return. Paper Form 12S is for those who cannot use online services (Revenue: PAYE Income Tax Return).
- Four-year rule: returns and refund claims must be made within four years after the end of the tax year. Claims for 2022 must be made by 31 December 2026; later claims cannot be repaid (Revenue: four year rule).
- NLWT: the tenant deducts 20%, makes a Rental Notification in myAccount or ROS and pays it over, then pays 80% to the landlord. Revenue reads "forthwith" as within 7 days of paying rent for individual tenants, and by the 1st of the next month for collection agents. Corrections after 1 March of the next year go through MyEnquiries (TDM Part 45-01-04A, paragraphs 8.4 and 11). Tenants paying a non-resident landlord directly do not become chargeable persons through it (Revenue: if a tenant withholds tax).
- Non-resident landlord's return: since 1 July 2023, a non-resident landlord whose tenant or collection agent operates NLWT files their own Form 11 (or CT1) with all their Irish income, and claims the NLWT as a credit. The Rental Notifications prefill the return. There are no interim refunds; the credit comes only through the annual return. NLWT already withheld counts as a payment on account against preliminary tax (Revenue: NLWT for non-resident landlords; TDM Part 45-01-04A). A collection agent can instead elect to stay chargeable under section 1034, register, and file and pay for the landlord.
Penalties and interest
- Late Form 11: surcharge of 5% of the tax due, up to EUR 12,695, if filed within two months of the deadline; 10%, up to EUR 63,485, after that. A 10% surcharge can also apply where LPT obligations are not met, even if the return is on time (Revenue: pay and file).
- Late payment: interest at 0.0219% a day on income tax (Revenue: guidelines for charging interest on late payment).
- RTB not registered: all mortgage interest on that dwelling is disallowed for the year (section 97(2I)), until the tenancy is registered late (TDM Part 04-08-10, paragraph 4.1).
- RPRIR and pre-letting clawbacks: see the taxable base above.
- NLWT: a tenant or agent who makes a Rental Notification and does not fund it is pursued for the tax. If no Rental Notification is made, the landlord is still liable for income tax on the rent. A collection agent who does not operate NLWT is chargeable and assessable for the landlord's income under section 1034 (TDM Part 45-01-04A).
- Four-year rule: a refund claimed more than four years after the year end is lost.
Cross-border points
- Treaties. Read the immovable property article of the treaty with the landlord's country of residence for how that country relieves the Irish tax. Credit for foreign tax on foreign rent of an Irish resident is in ie-foreign-tax-and-withholding.
- Foreign rent of an Irish resident is Case III, not Case V, and foreign rental losses only go against foreign rent (Revenue: rental profit and losses). A resident non-domiciled person is taxed on it only when remitted: see ie-non-dom.
- Year of arrival or departure. Split-year treatment covers employment income only, so rent is taxed for the whole year on the person's residence status for that year. See ie-cross-border.
- Ordinarily resident after leaving. For three years after leaving, a domiciled person stays ordinarily resident and is taxed on worldwide income except foreign employment and trade income and foreign investment income up to EUR 3,810. Above EUR 3,810, all of it is taxable (Revenue: non-residents).
- Selling the property. A non-resident is chargeable to CGT on Irish land and buildings. See ie-cgt.
- USC and treaties. Check whether the treaty lists USC as a covered tax before giving or claiming a credit for it.
Worked examples
Example 1: PAYE employee with EUR 15,000 net rental income
Aoife is single, aged 40, and works for an Irish employer on a salary of EUR 50,000 in 2026. Her PAYE is correct on that salary. She lets one apartment under an RTB-registered tenancy to an unconnected tenant. After insurance, repairs, 100% of her mortgage interest and wear and tear, her net rent for 2026 is EUR 15,000. She is LPT compliant and holds tax clearance.
- Which return. Her taxable non-PAYE income is EUR 15,000, more than EUR 5,000. She is a chargeable person and must register for self-assessment and file Form 11 for 2026 by 31 October 2027. Form 12 is not enough. Had her net rent been EUR 5,000 or less (gross EUR 30,000 or less), she could have used Form 12 and had the tax coded against her credits.
- Income tax. Total income EUR 65,000. EUR 44,000 at 20% is EUR 8,800; EUR 21,000 at 40% is EUR 8,400. Gross tax EUR 17,200, less personal and employee credits of EUR 4,000, is EUR 13,200.
- RPRIR. Lowest of EUR 1,000 and 20% of EUR 15,000 (EUR 3,000): EUR 1,000. Tax after RPRIR: EUR 12,200.
- Tax on the salary alone (already deducted through PAYE): EUR 8,800 plus EUR 6,000 at 40% (EUR 2,400), less EUR 4,000, is EUR 7,200. Extra income tax on the rent: EUR 5,000.
- USC. On EUR 65,000: EUR 60.06 plus EUR 333.76 plus EUR 36,300 at 3% (EUR 1,089) is EUR 1,482.82. On the salary alone it is EUR 1,032.82. Extra USC on the rent: EUR 450.
- PRSI. She is a chargeable person and her only extra income is rent, so Class K applies: EUR 15,000 at the blended 4.2375% is EUR 635.63. Class K has no EUR 650 minimum.
- Balance on the rent for 2026: EUR 6,085.63, due 31 October 2027. Preliminary tax for 2026 was nil if 2026 is her first year in self-assessment.
name: PAYE employee, salary EUR 50,000, net rent EUR 15,000, single (2026)
inputs:
salary: 50000
net_rent: 15000
band: 44000
credits: 4000
rprir_cap: 1000
prsi_k: 0.042375
steps:
- total_income: salary + net_rent
- gross_tax: band * 0.20 + (total_income - band) * 0.40
- tax_before_rprir: gross_tax - credits
- rprir: min(rprir_cap, net_rent * 0.20)
- tax_total: tax_before_rprir - rprir
- tax_on_salary: band * 0.20 + (salary - band) * 0.40 - credits
- extra_income_tax: tax_total - tax_on_salary
- usc_total: 12012 * 0.005 + 16688 * 0.02 + (total_income - 28700) * 0.03
- usc_salary: 12012 * 0.005 + 16688 * 0.02 + (salary - 28700) * 0.03
- extra_usc: usc_total - usc_salary
- prsi: round(net_rent * prsi_k, 2)
- balance_due: extra_income_tax + extra_usc + prsi
expected:
total_income: 65000.00
gross_tax: 17200.00
tax_before_rprir: 13200.00
rprir: 1000.00
tax_total: 12200.00
tax_on_salary: 7200.00
extra_income_tax: 5000.00
usc_total: 1482.82
usc_salary: 1032.82
extra_usc: 450.00
prsi: 635.63
balance_due: 6085.63
Example 2: Non-resident with Irish rental income of EUR 24,000
Claire is a French citizen who lives and works in France and has not been Irish resident for more than three years, so she is neither resident nor ordinarily resident in Ireland in 2026. She lets a house in Cork under an RTB-registered tenancy to an unconnected tenant for EUR 2,000 a month, EUR 24,000 for 2026. She has no collection agent. Her tenant withholds 20% (EUR 4,800) and pays it over through Rental Notifications. Her expenses are EUR 900 insurance, EUR 3,100 mortgage interest (100%), and wear and tear of EUR 1,000 (12.5% of EUR 8,000 of furniture). Her French salary is EUR 36,000. She is LPT compliant and holds tax clearance.
- Net rent: EUR 24,000 less EUR 5,000 is EUR 19,000. She must file Form 11 for 2026, entering worldwide income at Line 17(b) and claiming the EUR 4,800 NLWT as a credit.
- The 75% test. Worldwide income is EUR 55,000 (EUR 36,000 plus EUR 19,000). Irish income is about 34.5% of it, below 75%, so she does not get full credits. As an EU citizen she gets the share under section 1032(2): 19,000 over 55,000.
- Income tax. EUR 19,000 at 20% is EUR 3,800 (all within the EUR 44,000 band).
- Credits. Personal credit EUR 2,000 times the share is EUR 690.91. No employee credit: she has no Irish PAYE income.
- RPRIR. Lowest of EUR 1,000 and 20% of EUR 19,000 (EUR 3,800) is EUR 1,000, apportioned by the same share: EUR 345.45.
- Income tax due: EUR 3,800 less EUR 1,036.36 is EUR 2,763.64.
- USC. Her Irish relevant income of EUR 19,000 is above EUR 13,000: EUR 60.06 plus EUR 6,988 at 2% (EUR 139.76) is EUR 199.82.
- PRSI. None: she is not resident or ordinarily resident and her Irish income is only rent.
- Result. Liability EUR 2,963.46 against EUR 4,800 withheld: Revenue repays EUR 1,836.54 after she files. The edge case: had her French salary been EUR 6,000 or less, her Irish rent would have been 75% or more of worldwide income and, as an EU resident, she would get the full EUR 2,000 credit and full RPRIR.
name: Non-resident EU citizen, Irish rent EUR 24,000, French salary EUR 36,000 (2026)
inputs:
gross_rent: 24000
insurance: 900
interest: 3100
furniture: 8000
foreign_income: 36000
personal_credit: 2000
rprir_cap: 1000
steps:
- wear_and_tear: furniture * 0.125
- net_rent: gross_rent - insurance - interest - wear_and_tear
- worldwide: net_rent + foreign_income
- share: net_rent / worldwide
- nlwt: gross_rent * 0.20
- gross_tax: net_rent * 0.20
- credit: personal_credit * share
- rprir: min(rprir_cap, net_rent * 0.20) * share
- income_tax: gross_tax - credit - rprir
- usc: 12012 * 0.005 + (net_rent - 12012) * 0.02
- liability: income_tax + usc
- refund: nlwt - liability
expected:
wear_and_tear: 1000.00
net_rent: 19000.00
worldwide: 55000.00
share: 0.345
nlwt: 4800.00
gross_tax: 3800.00
credit: 690.91
rprir: 345.45
income_tax: 2763.64
usc: 199.82
liability: 2963.46
refund: 1836.54
Ask the client first
- Residence, ordinary residence, domicile and citizenship for 2026, and the country of residence. These decide what Ireland taxes and whether section 1032 credits apply.
- All income, Irish and worldwide, for 2026, gross and net, including PAYE pay. This decides Form 12 or Form 11, and the 75% test for non-residents.
- Each rental property: rent, expenses, loan purpose and interest, furniture costs and dates, whether every tenancy is RTB registered, and whether any tenant is a relative.
- LPT and tax clearance on 31 December 2026, needed for RPRIR.
- Vacancy before first letting, and any SEAI retrofit grant, for the section 97A and 97B deductions.
- For a non-resident landlord: is there a collection agent, and did the tenant or agent make Rental Notifications for the 20%?
Sources
| Source | URL | Read on |
|---|
| TCA 1997, section 18 (Schedule D) | https://www.irishstatutebook.ie/eli/1997/act/39/section/18/enacted/en/html | 2026-10-23 |
| Revenue, Notes for Guidance TCA 1997, Finance Act 2025 edition, Part 4 (sections 75, 97, 97A, 97B) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part04.pdf | 2026-10-23 |
| Revenue, Notes for Guidance TCA 1997, Finance Act 2025 edition, Part 45 (sections 1032, 1034, 1041) | https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/tca/part45.pdf | 2026-10-23 |
| Revenue, tax rates, bands and reliefs (2026 chart) | https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx | 2026-10-23 |
| Revenue, USC standard rates and thresholds | https://www.revenue.ie/en/jobs-and-pensions/usc/standard-rates-thresholds.aspx | 2026-10-23 |
| Revenue, USC overview | https://www.revenue.ie/en/jobs-and-pensions/usc/index.aspx | 2026-10-23 |
| Revenue, TDM Part 18D-00-01, Universal Social Charge (reviewed January 2026) | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-18d/18d-00-01.pdf | 2026-10-23 |
| Revenue, who should register for self-assessment (published 15 October 2026) | https://www.revenue.ie/en/self-assessment-and-self-employment/guide-to-self-assessment/register-it-self-assessment.aspx | 2026-10-23 |
| Revenue, do you need to submit a tax return? | https://www.revenue.ie/en/jobs-and-pensions/end-of-year-process/need-to-submit-a-tax-return.aspx | 2026-10-23 |
| Revenue, PAYE Income Tax Return | https://www.revenue.ie/en/jobs-and-pensions/end-of-year-process/paye-income-tax-return.aspx | 2026-10-23 |
| Revenue, underpayment position | https://www.revenue.ie/en/jobs-and-pensions/end-of-year-process/underpayment-position.aspx | 2026-10-23 |
| Revenue, four year rule | https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/four-year-rule/index.aspx | 2026-10-23 |
| Revenue, pay and file system | https://www.revenue.ie/en/self-assessment-and-self-employment/guide-to-self-assessment/pay-file-system.aspx | 2026-10-23 |
| Revenue, do you need to pay PRSI? | https://www.revenue.ie/en/self-assessment-and-self-employment/guide-to-self-assessment/prsi-need-pay.aspx | 2026-10-23 |
| Revenue, Guide to completing 2025 tax returns | https://www.revenue.ie/en/self-assessment-and-self-employment/documents/guide-pay-file.pdf | 2026-10-23 |
| Social Welfare Consolidation Act 2005, revised (sections 21, 30E, 30F) | https://revisedacts.lawreform.ie/eli/2005/act/26/revised/en/html | 2026-10-23 |
| Department of Social Protection, PRSI contribution rates SW 14, January 2026 | https://assets.gov.ie/static/documents/cb168977/PRSI_C20260116_Contribution_Rates_and_User_Guide_-_SW_14_-_English_Version_-_January_2026_.pdf-web.pdf | 2026-10-23 |
| Revenue, how do you declare your rental income? | https://www.revenue.ie/en/property/rental-income/irish-rental-income/how-do-you-declare-your-rental-income.aspx | 2026-10-23 |
| Revenue, what expenses are allowed? | https://www.revenue.ie/en/property/rental-income/irish-rental-income/what-expenses-are-allowed.aspx | 2026-10-23 |
| Revenue, what expenses are not allowed? | https://www.revenue.ie/en/property/rental-income/irish-rental-income/what-expenses-are-not-allowed.aspx | 2026-10-23 |
| Revenue, rental profit and losses | https://www.revenue.ie/en/property/rental-income/irish-rental-income/rental-profit-and-losses.aspx | 2026-10-23 |
| Revenue, TDM Part 04-08-08, Case V capital allowances and losses (reviewed February 2026) | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-08-08.pdf | 2026-10-23 |
| Revenue, TDM Part 04-08-10, RTB registration and interest deduction | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-08-10.pdf | 2026-10-23 |
| Revenue, TDM Part 04-08-11, pre-letting expenditure | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-04/04-08-11.pdf | 2026-10-23 |
| Revenue, TDM Part 15-03-04, Residential Premises Rental Income Relief (updated March 2026) | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-15/15-03-04.pdf | 2026-10-23 |
| Revenue, RPRIR clawback | https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rprir/clawback.aspx | 2026-10-23 |
| Revenue, Rent-a-Room Relief | https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/land-and-property/rent-a-room-relief/index.aspx | 2026-10-23 |
| Revenue, tax and tax credits for non-residents | https://www.revenue.ie/en/jobs-and-pensions/tax-residence/non-residents.aspx | 2026-10-23 |
| Revenue, TDM Part 45-01-01, non-residents and tax credits (reviewed May 2026) | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-45/45-01-01.pdf | 2026-10-23 |
| Revenue, TDM Part 45-01-04A, Non-resident Landlord Withholding Tax (updated October 2025) | https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-45/45-01-04a.pdf | 2026-10-23 |
| Revenue, NLWT for non-resident landlords | https://www.revenue.ie/en/property/rental-income/nlwt/non-resident-landlords.aspx | 2026-10-23 |
| Revenue, if a tenant withholds tax | https://www.revenue.ie/en/property/rental-income/non-resident-landlords/tenant-withholds-tax.aspx | 2026-10-23 |
| Revenue, guidelines for charging interest on late payment (updated May 2025) | https://www.revenue.ie/en/tax-professionals/tdm/collection/debt-management/guidelines-for-charging-interest-on-late-payment.pdf | 2026-10-23 |
Not yet confirmed: (1) whether a non-resident gets the full standard rate band or a share of it (Revenue's section 1032 examples stay within the band, so Example 2 is not affected); (2) whether the EUR 13,000 USC exemption for a non-resident is tested on Irish income only; (3) the ROS pay-and-file date for 2026 returns, announced each year; (4) changes announced in Budget 2027 on 6 October 2026 are not reflected; they are for 2027 onwards and the Finance Bill is not yet enacted; (5) which treaties cover USC.
Contributed by Michael Cutajar.