- Income Tax: Rental tax is due by 31 October of the year following the tax year. Online filing via ROS provides an extended deadline (usually mid-November).
- Preliminary Tax: If your rental income exceeds €5,000, you must pay Preliminary Tax, which is due by 31 October. This payment is an estimate of your current year’s tax, PRSI, and USC liability.
When do I pay tax on rental income?
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About the Author: Cathal Maxwell
Cathal brings over 40 years of tax experience, advising individuals and businesses on Income Tax, Capital Taxes, Inheritance Tax, Stamp Duty, and VAT.
