2026 restriction
The allowable RPRIR for 2026 is the lowest of three amounts:
If you own more than one residential premises, the annual cap is not multiplied by the number of properties. Revenue states that only one relief is available per year.
Eligibility comes before the calculation
The landlord must satisfy the statutory conditions, including requirements around qualifying residential premises, tax clearance, Local Property Tax compliance and the tenancy/marketing rules. Connected-person lettings can also prevent qualification.
Why complex portfolios are flagged
Losses, capital allowances and a mixture of qualifying and non-qualifying properties can materially change the cap. The Personal Tax Review therefore treats more complex multi-property situations as requiring review rather than pretending the €1,000 headline number is automatically available.