I am informed by Revenue that income tax liability is calculated on taxpayers’ total income from all sources, rather than being separately calculated for each source of income (such as rental income) and having regard to any relevant reliefs or credits. For this reason, it is not possible to identify tax paid arising from rental income alone.
However, the Deputy may be interested to note that publications which outline the total amount of rental income and total net profit declared by year for 2016-2022, broken down by residential and commercial properties, are available at the following link:
www.revenue.ie/en/corporate/information-about-revenue/statistics/income-distributions/rental-income.aspx.
I am further informed by Revenue that the data for 2023 will be published shortly at the same link. Self-employed taxpayers will file their 2024 tax returns (Form 11) no later than 31 October 2025, with an extension for ROS filers until 19 November 2025. Data for 2024 will be available when these returns have been processed and fully analysed.
