Being a landlord in Ireland offers great rewards with the right tax knowledge. Handling repairs, managing rent, and sorting taxes can feel overwhelming at first, but with the right steps, it becomes much easier and more rewarding. Each year, landlords ask what can a landlord claim against tax to save money and lower stress.

Knowing which expenses qualify helps landlords save more on tax. It helps landlords lower their tax bills and keep more rental income. Landlords can unlock valuable deductions by learning the rules and staying informed.

This clear, easy explanation focuses on the 2025 tax rules. It explains which expenses landlords can claim and which to avoid. You’ll also find simple tips to keep good records and file your taxes right. Take charge this tax season. A few smart steps can lead to bigger savings and less stress.

What Can a Landlord Claim Against Tax in Ireland? 

If you rent out a property in Ireland, you must pay tax on the rental income. This includes money from tenants and payments from housing support schemes. You must report this income each year through a tax return. For 2025, landlords must file by 31 October, or by 19 November if using the Revenue Online Service (ROS).

There are two types of property owners, those with residential lettings and those with industrial ones. Both must pay earnings tax, Pay Related Social Insurance (PRSI), and Universal Social Charge (USC) on their rental earnings.

Before looking at what a landlord can claim against tax, understand how Ireland taxes rental income. Know which expenses you can deduct.

Allowable Expenses for Landlords in Ireland in 2025

What Can a Landlord Claim Against Tax? Let’s break down exactly what can a landlord claim against tax in Ireland. Here are the main allowable expenses in 2025:

• Mortgage interest: If you register your residential property with the Residential Tenancies Board (RTB), you can claim 100% of the mortgage interest.
• Repairs and maintenance: Fixing a leaking tap or broken heater? These are tax-deductible. Improvements (like new kitchens) aren’t, but general repairs are.
• Management fees: If you use a property manager or letting agent, their fees are fully deductible.
• Insurance premiums: Building and landlord insurance costs can reduce your taxable income.
• Accountant fees: If you hire someone to help with your tax return, that’s also a deductible cost.
• Utilities:  If you cover electricity, gas, or waste charges for the property, you can claim these.
• Advertising: Any money spent on advertising the property for rent counts as a business cost.
• Legal fees: Some legal expenses are deductible, especially for lease agreements or evictions.
• RTB registration: The fee you pay to register with the Residential Tenancies Board is tax-deductible. 

New Deductions for 2025: 

• Green home upgrade grants: 

If you received a Sustainable Energy Authority of Ireland (SEAI) grant for energy upgrades, the portion not covered by the grant may be deductible.

• Digital letting tools: 

Costs for online tools and apps used to manage the property can now be claimed.

Always keep receipts and records. Only claim for periods the property was rented or available for rent.

Landlords can skip tax claim mistakes with ease

Many landlords miss out on savings because they don’t fully understand what can a landlord claim against tax. Some forget to keep receipts or mix personal costs with rental expenses. Rushing to gather documents at the last minute often leads to errors.

A common mistake is trying to claim capital improvements, like extensions, as yearly deductions. These upgrades are not allowed as annual write-offs. They may help reduce Capital Gains Tax when selling, but not rental income tax.

Some landlords also claim full-year expenses even when the property was vacant for part of the year. In such cases, Revenue only allows a partial claim.

To avoid these mistakes:

• Keep records all year. 
• Separate personal and rental bank accounts. 
• Ask a tax professional if you’re unsure.

Staying organised helps you claim everything you’re allowed, nothing more, nothing less.

Expenses You Shouldn’t Claim (And What to Do Instead)

It’s important to be careful when figuring out what can a landlord claim against taxes. Revenue may ask for proof. If unsure, always check their guidance or speak to a professional. Avoid claiming expenses that are not allowed. You cannot claim:

• Capital improvements (like a new kitchen or an extension) 
• Costs for your own time (labour you do yourself) 
• Personal items, even if used in the property 
• Any expenses without records 

Also, if you live in the property part-time, only the rented portion counts for deductions.

How to File Correctly with Revenue

In 2025, filing is easier if you use Revenue’s online system (ROS). You’ll enter your rental income and list your deductible expenses. Use Form 11 if you’re self-assessed. PAYE taxpayers with rental income use Form 12.

Gather your receipts before starting. Include all relevant expenses. If you’re not sure where to enter something, Revenue’s system will guide you.

Once you’ve entered everything, double-check the figures. You can submit online and keep a digital copy for your records. When you know what can a landlord claim against tax, filing becomes easier and more accurate.

Effective Tips to Maximise Your Tax Deductions

To get the most from your tax return, try these:

• Use Digital Tools: Track rent and expenses with apps to make claiming easier. 
• Hire an Accountant: If you have multiple properties, an accountant can help you maximize your deductions. 
• Stay Updated: Keep track of any changes in tax laws and guidelines from Revenue. 
• Claim Wear and Tear: Deduct wear and tear for eligible items like furniture and appliances. 
• Organize Your Records: Keep a folder (physical or digital) for each property and all related documents.

Even one extra deduction can lower your tax bill. Be consistent and accurate.

FAQs 

Q1: Can I still claim mortgage interest on my rental property in 2025?
Yes, you can claim 100% if the property is RTB-registered.

Q2: Are SEAI grants taxable?
The grant itself is not taxable. You may deduct any extra costs you paid out of pocket.

Q3: Can I claim for furniture bought in 2025?
No, furniture is a capital expense. You can’t claim it as a yearly deduction, but you may use it for capital gains adjustments later.

Q4: Do I need an accountant?
Not always. If you have one property, you can use Revenue’s online system. More properties may benefit from expert help.

Maximize Deductions and Minimize Stress

Claiming the right tax deductions makes a big difference. You save money, reduce stress, and stay fully compliant. In 2025, landlords will have more digital tools and clearer rules than ever before. Focus on allowed deductions like repairs, insurance, and interest. Avoid capital claims and keep every receipt carefully. 

With a little planning, you’ll reduce your taxable rental income and hold onto more of your hard-earned rent. Knowing what can a landlord claim against tax helps you make smarter, informed decisions every single year. Being a landlord can be rewarding. And with the right tax approach, it gets even better.