Rent-a-Room Relief allows you to earn up to €14,000 per year tax-free from renting a room in your primary residence. The income is exempt from income tax, USC, and PRSI, provided the total rent does not exceed the threshold.

If your total rent exceeds €14,000, the ENTIRE amount becomes taxable at your marginal rate — not just the excess. This is an all-or-nothing relief, so exceeding the threshold by even €1 means you lose the full exemption.

Yes, the room must be furnished to qualify for Rent-a-Room Relief. Unfurnished rooms do not qualify for the relief, and the full rental income would be taxable.

Short-term lettings through Airbnb can qualify for Rent-a-Room Relief, but only if the room is in your principal private residence and the total annual rent from all sources is within the €14,000 threshold.

If your rental income is within the €14,000 threshold and you qualify for the relief, you do not need to register as a landlord or file a tax return specifically for this income. However, if you exceed the threshold, you must declare the income.

Your principal private residence (PPR) is the home where you ordinarily live. You can only claim Rent-a-Room Relief on the home that is your main residence. Second properties or investment properties do not qualify.

Yes, you can claim the relief when renting to a family member, provided the arrangement is genuine and the room is furnished. The normal rules and thresholds apply regardless of the relationship.

Rent-a-Room Relief does not affect your mortgage interest relief or any other property-related tax reliefs, as the rental income is treated separately from your owner-occupier status.

Yes, you can rent multiple rooms in your home, but the €14,000 threshold applies to the total combined rent from all rooms. The relief is per property, not per room.

Rent-a-Room income within the threshold is completely exempt from tax, so it doesn't affect your income tax bands, USC, or PRSI. If you exceed the threshold, the full amount is taxed at your marginal rate.

If you exceed the €14,000 threshold, you can deduct allowable expenses such as mortgage interest, insurance, utilities, and maintenance against the rental income before tax is calculated.

The €14,000 threshold is per property. If a property is jointly owned, the threshold applies to the total rent received by all owners combined, not per individual owner.