Ireland Landlord Mortgage Interest Relief 100% Calculator
Irish residential landlords can deduct 100% of mortgage interest as a rental expense (s.97(2) TCA) — restored from the 75% restriction phased out in 2019. Requires RTB tenancy registration and proper expense documentation.
Mortgage Interest Relief Restored
The 75% restriction (2017-2019) was phased out — from 2020 onwards, 100% of mortgage interest on residential rental property is deductible against rental income. Available to private landlords for residential properties only. Commercial rentals always had 100% relief.
RTB Registration Requirement
From 2019, Finance Act requires RTB (Residential Tenancies Board) registration for mortgage interest relief to apply. Unregistered tenancies — relief denied. Registration fee €90 per tenancy. Annual review required.
Allowable Rental Expenses
Beyond mortgage interest: management fees, repairs (not improvements), letting agent fees, insurance, accounting fees, advertising for tenants, mortgage protection insurance, RTB fee itself, capital allowances on furniture/fittings (12.5% over 8 years). Initial mortgage arrangement fees deductible.
Source: Revenue Commissioners Ireland — Tax Consolidation Act 1997 s.97; Finance Act 2019. Last updated: May 2026.