Form 11 Rental Income Tax Return
If you earn rental income from property in Ireland, you may be required to file a Form 11 Rental Income Tax Return under the Irish self-assessment system. This applies where rental income falls outside PAYE or where Revenue classifies you as a chargeable person.
Rental income must be declared correctly to Revenue each year, with income tax, USC and PRSI calculated on net rental profits. For landlords with additional income sources or more complex tax affairs, Form 11 is the required return.
At Shelbourne Accountants, we prepare and file Form 11 rental income tax returns accurately and efficiently as part of our wider Personal Tax Returns services, ensuring compliance and clarity for Irish landlords.
What Is a Form 11 Rental Income Tax Return?
A Form 11 Rental Income Tax Return is the annual self-assessment tax return used to declare rental income earned from property in Ireland. It is filed through Revenue Online Service (ROS) and includes all taxable rental income and allowable expenses for the relevant tax year.
Rental income is taxed on a profit basis, meaning allowable expenses such as mortgage interest (subject to limits), repairs, maintenance, insurance, and management fees may be deducted before tax is calculated. The Form 11 also incorporates USC, PRSI (where applicable), and preliminary tax for the following year.
If you have additional income sources beyond rental income, you may also need our Form 11 Filing Service to ensure your full self-assessment obligations are met.
Form 11 Income Tax Return + 1 Rental Property
Income which is outside the PAYE system can include rental income, deposit interest income, foreign income and income from dividends.
€249.00Add to cart
Who Must File a Form 11 for Rental Income?
You are generally required to file Form 11 for rental income if you are:
- A landlord earning rental income outside PAYE
- A PAYE individual with significant rental income
- A non-PAYE taxpayer with one or more rental properties
- A chargeable person under the Irish self-assessment system
- Directed by Revenue to file a Form 11
Where relevant, we can also assist with Capital Gains Tax on property disposals when rental properties are sold.
Why Choose Shelbourne Accountants
Shelbourne Accountants has extensive experience supporting landlords with rental income tax compliance. We understand the practical and technical issues landlords face and provide clear, structured advice tailored to your circumstances.
Clients choose us because we offer:
- Strong knowledge of Irish rental income tax rules
- Accurate treatment of rental expenses and reliefs
- Clear guidance on self-assessment obligations
- Timely filing and compliance support
- Direct access to experienced tax professionals
How the Process Works
Initial Review
We review your rental income, property details and overall tax position.
Information Gathering
You provide rental income records, expense details and supporting documentation.
Tax Calculation
We calculate rental profits, income tax, USC and PRSI, and assess preliminary tax.
Form 11 Preparation
Your Form 11 rental income tax return is prepared and reviewed.
Submission and Follow-Up
We file the return via ROS and manage any Revenue queries.
Frequently Asked Questions
Do all landlords need to file Form 11?
Not necessarily. Some landlords may file Form 12 depending on their overall income and circumstances. However, many landlords are required to file Form 11 under self-assessment.
What expenses can I deduct from rental income?
Allowable expenses typically include repairs, maintenance, insurance, management fees and qualifying mortgage interest, subject to Revenue rules.
Is PRSI payable on rental income?
PRSI may apply depending on your overall income and circumstances. We assess this as part of your return.
What is preliminary tax for landlords?
Preliminary tax is an advance payment towards your current year’s tax liability, usually paid alongside your Form 11.
Can you advise if Form 11 or Form 12 applies to me?
Yes. We review your situation and confirm the correct filing requirement.
Can Shelbourne deal with Revenue on my behalf?
Yes. We liaise directly with Revenue and manage correspondence as part of our service.
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If you are looking for help with your Form 11 Rental Income Tax Return, our team can review your situation and advise on the most efficient approach.
