1. RTB Tenancy Registration
All private residential tenancies in Ireland must be registered with the RTB within one month of the tenancy commencing. Landlords must pay a registration fee:
- New tenancy registration: €90 (if done online)
- Annual renewal: €90 per year
- Late registration penalties: Up to €4,000 for non-compliance
2. Building Energy Rating (BER)
Every rental property must have a valid Building Energy Rating (BER) certificate. Key rules:
- The BER must be no more than 10 years old
- The BER rating must be included in all property advertisements
- Properties with a BER rating of E or F are no longer allowed to be rented out under the minimum BER standards (effective from 2025/2026)
- Landlords must ensure the property meets at least a BER C rating by 2030 (proposed target)
3. Minimum Standards for Rental Accommodation
The Housing (Standards for Rented Houses) Regulations 2019 require landlords to ensure the property meets minimum standards including:
| Area | Minimum Requirement |
|---|---|
| Heating | Central heating or equivalent in all habitable rooms |
| Ventilation | Windows and adequate ventilation in each room |
| Electricity | Safe and certified electrical installation (periodic inspection report every 5 years) |
| Gas | Annual gas safety check by a Registered Gas Installer (RGI) |
| Fire Safety | At least one smoke alarm per floor, carbon monoxide alarm near solid-fuel appliances |
| Plumbing | Hot and cold running water, sanitary facilities |
| Insects/Damp | Property must be free from damp, mould, and vermin |
| Bathroom | A fixed bath or shower with hot and cold water, separate toilet |
4. Repairs and Maintenance
Landlords are responsible for:
- Structural repairs (roof, walls, floors, windows, doors)
- Gas, electricity, and heating systems
- Water supply and sanitation
- Fixtures, fittings, and appliances provided with the tenancy
- Ensuring the property is free from health and safety hazards
Landlords must carry out repairs within a reasonable timeframe (usually 14–21 days for non-urgent repairs, sooner for emergencies).
5. Rent Increases
Landlords must comply with strict rules on rent increases:
- Maximum one rent increase per 12 months
- 90 days' written notice of any rent increase
- In Rent Pressure Zones, the increase is capped at 2% per year
- Rent cannot be increased during the first 12 months of a tenancy
6. Tenant Privacy and Rights
- Landlords must give 24 hours' written notice before entering the property (except in emergencies)
- Landlords cannot discriminate against tenants on grounds of gender, race, family status, disability, or other protected characteristics
- Landlords cannot penalise a tenant for exercising their legal rights
7. Tax Obligations
Landlords in Ireland must:
- Register for Revenue's Private Residential Tenancies (PRT) regime
- Declare rental income through annual tax returns
- Pay Local Property Tax (LPT) on the property
- Comply with Residential Zoned Land Tax (RZLT) if applicable
8. Penalties for Non-Compliance
Landlords who fail to meet their obligations face serious penalties:
| Offence | Maximum Penalty |
|---|---|
| Failure to register tenancy with RTB | €4,000 fine |
| Rent increase exceeding RPZ cap | Ordered to refund excess + interest, and named publicly |
| Failure to provide BER certificate | Up to €5,000 fine |
| Illegal eviction | Compensation of up to €40,000 |
| Minimum standards breach | Prohibition notice + fines |
Rent increases: the 2026 rules
Landlords can only increase rent once every 12 months, must give 90 days' written notice using the RTB's prescribed notice-of-rent-review form, and the increase must respect the rent caps. For tenancies that started before 1 March 2026, the cap is 2% a year (the whole country has been a Rent Pressure Zone since June 2025). For new tenancies from 1 March 2026, the Residential Tenancies (Miscellaneous Provisions) Act 2026 caps increases at the lower of inflation (CPI) or 2% nationwide, and rent can only be re-set to market value in limited circumstances — and never after a 'no-fault' eviction. If a landlord raises rent above the cap, the RTB can investigate and sanction them, and tenants can apply to have the rent reviewed.
Registration, tax and the new register
Landlords must register every tenancy with the RTB within a month of it starting and pay the annual registration fee (€90 online). From 1 March 2026, registrations must include extra details — number of bed spaces, floor area and BER — which feed the new national rent register. On tax: rental income is taxable, but landlords can deduct allowable expenses including mortgage interest (100% deductible in 2025-2026), repairs, insurance and management fees — but only if the tenancy is RTB-registered, so registration protects both your legal position and your tax position. See the revenue-tax-ie site's rental income guide for details.
Action steps for landlords
- Register the tenancy with the RTB within 30 days and keep the fee receipt.
- Provide the tenant with the BER certificate, a written statement of rent and the RTB registration number.
- Use the RTB's prescribed forms for rent reviews and notices of termination — an invalid notice is void.
- Keep records of all repairs and safety checks (gas, electrical, fire) — they protect you in disputes.
- Budget for the energy-efficiency upgrades coming down the track (BER C target by 2030).