1. Registration with RTB

All tenancies in Ireland must be registered with the Residential Tenancies Board (RTB). This applies whether you're renting out an apartment, a house, or just a room in your home.

2. Minimum Standards

Your property must meet certain minimum standards — including access to hot/cold water, heating, secure windows and doors, and safe electrical and gas systems. For full details, check the government’s housing standards guidelines.

3. Rent Receipts & Deposits

• You're required to issue receipts for rent payments if asked.
• Security deposits must be returned promptly, minus any valid deductions.
• From July 2024, all deposits must be lodged with the RTB.

4. Fire Safety

Your property must be equipped with functioning smoke alarms, fire blankets, and emergency exits where appropriate. Annual checks on alarms are strongly advised.

5. Tax Obligations

Rental income is taxable. However, various deductions apply — such as mortgage interest (on rental property), repairs, and maintenance. Always keep clear records and consult with a tax advisor.

6. ARP & Hosting Refugees

If you're participating in the Accommodation Recognition Payment (ARP) scheme to host Ukrainian refugees, you're exempt from registering with RTB, and the payment is tax-free — provided no formal rental agreement exists.