
Budget Proposal Seeks €20,000 Rent-a-Room Tax-Free Limit for Multi-Room Lettings
Wednesday 23 September 2026
A new budget proposal aims to raise the Rent-a-Room tax-free threshold to €20,000 for homeowners letting multiple rooms, targeting empty nesters and student housing.
A budget plan proposes raising the Rent-a-Room tax-free limit to €20,000 for homeowners letting multiple rooms.
The proposed change aims to adjust the threshold for tax-free earnings under the existing room-rental scheme.
According to James Lawless, the planned increase is intended to create a strong incentive for 'empty nesters' to open up spare bedrooms. Lawless also indicated that the measure would help to improve the availability of student accommodation.