🔑 Rental Property Return
What will my rental property actually return?
A 6% gross yield routinely becomes 2% net and negative cash flow once vacancy, repairs, insurance, LPT, the capital part of the mortgage and tax at over 50% are paid. This runs the whole chain on Irish rules.
- Figures reviewed October 2026
- Free, no account needed
- Your figures stay in your browser
Important assumptions
Every figure on this page rests on these. Where one does not match your situation, the answer moves — sometimes a great deal.
- Rental profit is taxed at your marginal rate plus USC and PRSI: about 52.2% at the higher rate, 27.2% at the standard rate. Your actual USC band may differ.
- Mortgage interest is fully deductible for a residential let registered with the RTB. Capital repayments and LPT are not.
- Residential Premises Rental Income Relief of €1,000 for 2026 is applied as a credit, limited to the tax on the rental profit at your income tax rate.
- First-year mortgage interest is used; it falls slowly over the term.
- Wear-and-tear on furnishings (12.5% a year) and pre-letting expenses are not included — they would lower tax slightly.
Official sources
Where this tool applies a published rule, this is where the rule comes from. Check the source before acting on anything that matters.
- Revenue — Rental income
Deductible expenses, interest deductibility and how rental profit is taxed.
- Revenue — Residential Premises Rental Income Relief
The annual relief amounts.
- RTB — Landlord obligations
Registration, required for interest deductibility.
Related checks
Is this rent increase legal?
Check a proposed increase against Rent Pressure Zone rules and RTB notice periods.
Rent Increase CheckerPopularWhat will the repayments be?
Repayments, total interest and how Irish lender rates compare.
Mortgage CalculatorWhat does buying actually cost on top?
Stamp duty, solicitor, survey, valuation and the rest, added up before you commit.
House Buying CostsNewWhat will selling my house cost?
Agent, solicitor, VAT, BER, preparation and mortgage redemption — and what you walk away with.
Selling Costs CalculatorWhat to check next
Picked for what you just worked out — not a list of everything we make.
CheckIreland is independent and is not affiliated with the Irish Government or any public body. This tool is general information built on published rules and typical costs — it is not financial, tax or legal advice, and it does not account for your individual circumstances. Confirm anything that matters with the relevant body or a qualified adviser before acting on it.