In Ireland, owning a rental means more than steady income. It means keeping up with Revenue’s rules, repairs, tenants, taxes, and more paperwork than most expect. You deal with repairs, tenants, taxes, and more paperwork than most people realise. Things can get messy if you don’t keep track.
In 2025, the rules around rental income and tax claims are tighter. Revenue wants clear proof for every cent you deduct. That’s why it matters to know what expenses can a landlord claim, not just to save money, but to do things right.
You work hard for your rental income. So let’s look at what you can claim, what you can’t, and how to stay clear of trouble when it’s time to file.
What Expenses Can a Landlord Claim in Ireland?
So, what expenses can a landlord claim in Ireland in 2025? If your property is lawfully rented, this refers to expenses that Revenue permits you to deduct from your rental earnings. These deductions lower your taxable income, which means you pay less tax.
Earnings Ireland provides clear and updated guidelines on allowed expenditures. These include essential costs such as repairs, upkeep, insurance, legal charges, marketing, energies, representative costs, waste collection, BER (Building Energy Rating) certification, and wear and tear.
You must keep your documentation in order and register your residential or commercial property with the RTB. Knowing what expenses can a landlord claim helps you keep more of your income legally and stress-free.
2025 Tax Deductions That Irish Landlords Can Claim
You can claim many rental costs if they relate directly to your property. The table below lists deductible rental expenses for landlords in Ireland in 2025.
| Expenses Type | Description |
| Mortgage Interest | Register the property with RTB |
| Repairs and Maintenance | Includes painting, leaks, and electrical fixes |
| Letting Agent & Management Fees | Fully deductible |
| Building and Contents Insurance | Standard or landlord-specific policies qualify |
| BER Certification Fees | Mandatory and fully deductible |
| Legal and Accounting Fees | Only if related to tenancy agreements or disputes |
| Advertising Costs | Includes Daft.ie, Rent.ie, etc. |
| Refuse Collection | If paid by the landlord, not the tenant |
| Wear and Tear on Furnishings | Depreciated over the years for furnished properties |
| Utilities (if paid by landlord) | Gas, electric, water, only if not passed on to tenants |
Keep all receipts and ensure expenses relate directly to the rental activity. Misclaiming can trigger a Revenue review, so accuracy matters. Insight into what expenses can a landlord claim helps reduce stress and tax bills.
What You Can’t Claim (But Many Think You Can)
Many landlords try to claim things that Revenue does not allow. Capital improvements, like a brand-new kitchen or a full bathroom upgrade, are not deductible. These are capital allowances and are treated differently.
Travel costs for personal visits to the property or expenses unrelated to the rental (like your own time or personal phone bills) also don’t qualify. Losses not tied to rental income, for example, your own home’s repairs, are not allowable either.
Revenue Ireland is very clear. Misclaiming items as deductible expenses can lead to audits, penalties, and interest charges. So stick to approved items and always ask: Is this expense directly related to renting out the property?
What Records Do You Need to Keep?
Good records protect you. In 2025, Revenue may ask for proof of any claim. Keep both digital and physical records. Use a rental expense tracker or a simple spreadsheet. This makes tax time easier.
Keep the following:
- Receipts for repairs, fees, and utilities
- Lease or tenancy agreements
- Tax filings (Form 11)
- Invoices from agents, tradespeople, and BER assessors
Organised paperwork means less stress if the revenue ever audits your file. It also helps you claim everything you’re legally entitled to, nothing more, nothing less.
How to Reduce Your Tax Bill Using Allowed Expenses
Maximise your savings by knowing exactly what you can claim. Claiming allowed expenses cuts your taxable rental income.
To give you an idea:
- Rent: €1,500/month
- Annual Rent: €18,000
- Deductible
- Expenses: €6,000
- Taxable Income: €12,000
That €6,000 deduction can reduce your tax bill by thousands, depending on your tax band. This is why understanding what expenses can a landlord claim is so important.
New Rental Tax Credit for Landlords: €600 to €1,000 Back
From 2024, Irish landlords can claim a new tax credit. It’s separate from normal expense claims. It reduces your actual tax bill, not just income. To qualify, your home must be rented or listed by December 31 each year.
You can get:
- €600 in 2024
- €800 in 2025
- €1,000 in 2026 and 2027
Don’t skip this step. Keep proof like online ads or printed listings. Revenue may ask for it during checks. This tax credit is an easy win. It works alongside other claims. If you ask, “What expenses can a landlord claim?”, this credit is one of them.
Notice: It’s simple, legal, and boosts your profit. Use it right. Keep records. Claim both credit and expenses.
Is Rent-a-Room Relief the Same Thing?
No, rent-a-room relief is different. It applies only if you live in the home and rent out a room within it. It’s not meant for traditional landlords with investment properties.
You can’t claim both rent-a-room relief and expenses for the same income. If you rent out a separate unit, you’re not eligible for this relief.
Make sure you don’t double-dip. Revenue tracks these closely, and errors can mean repayment or penalties.
How to File Correctly With Revenue in Ireland
Always ensure your property is RTB registered and your records are complete. A single mistake can delay your refund or trigger questions. To claim your expenses and credits, file through Revenue’s Online Service (ROS).
Key deadlines:
- Paper returns: October 31, 2025
- Online via ROS: November 13, 2025
Use Form 11 if you are self-assessed. Match your rental income to your claimed expenses. Upload all relevant documents. You can file it yourself or use a tax agent. Awareness about what expenses can a landlord claim helps you file smart and avoid Revenue issues.
Must-Do Checks for Landlords in 2025
Following these key steps helps you claim correctly and avoid issues with Revenue. Staying organised and informed makes tax time smooth.
✅Property registered with RTB
✅All receipts stored
✅Know the difference between expense vs capital
✅File before the deadline
✅Don’t over-claim
Use this checklist to keep your rental finances in order and stress-free.
Frequently Asked Questions
Q: Can landlords in Ireland claim mortgage repayments?
Only the interest, not the full repayment.
Q: Is repainting the house a deductible expense?
Yes, if it’s part of regular maintenance.
Q: Do I need to keep invoices?
Yes, Revenue requires full proof.
Q: Can I claim expenses if my property is empty?
Only during fair vacancy periods between tenants.
Q: Is the new tax credit automatic?
No. You must meet all conditions and file properly.
Avoid Last-Minute Mistakes: Don’t Slip at the Finish Line
Figuring out what expenses can a landlord claim is more than a tax tip; it’s a smart move. You protect your income. You avoid fines. You run your rental like a business. Use allowed deductions. Keep every receipt. File your return on time.
Avoid risky claims. Revenue is strict in 2025. Claim the new landlord tax credit if you qualify. Track your income and match it with proof. Always ask: Is this expense tied to the rental?
If yes, claim it. If not, skip it.
Smart landlords don’t just save money, they stay stress-free. When you claim rights, you keep more and worry less.