Irish Landlord Guide – Part 2: New 6-Year Tenancy Rules

Welcome back to our Irish Landlord Guide.

In Part 1, we covered the overall direction of the proposed 2026 reforms. In this post, we focus on the change that will matter most to many landlords: the shift toward rolling six-year tenancies for new tenancies starting from 1 March 2026.

Summary

For new tenancies created from 1 March 2026, the Government has proposed a move to Tenancies of Minimum Duration (TMD) — described as rolling six-year tenancies.

That means:

• tenancies are intended to be longer by default, and
• ending a tenancy during the term is expected to be more restricted.

It’s also worth repeating: this remains proposed and will only apply once it becomes law.

What is a Tenancy of Minimum Duration (TMD)?

TMD is a proposed new tenancy structure for new tenancies created from 1 March 2026.

The intention is that once a tenant has moved in, the tenancy is treated as long-term, and landlords cannot end it for general reasons unless a specific ground applies.

Ending a tenancy during the six-year period

The proposals indicate that landlords would generally only be able to end a tenancy during the six-year period in certain situations, such as:

• where the tenant is not meeting their obligations, or
• where the property no longer suits the tenant’s needs.

This is a major shift from the “short-term turnover” mindset some landlords have relied on.

Smaller landlords vs larger landlords

The proposals also describe different treatment depending on the size of the landlord:

Smaller landlords (3 or fewer tenancies)

Smaller landlords are expected to have additional termination options, including cases like:

• financial hardship requiring sale, or
• landlord / close family member needing to live in the property.

Larger landlords (4+ tenancies)

Larger landlords are expected to have more restricted termination options, and would not generally be able to end tenancies for sale, renovation, occupation, or change of use during the tenancy term.

What landlords should do now

Even before legislation is passed, landlords can take steps now that will matter later:

1) Tighten rent and communication records

Keep dated rent logs, arrears reminders, and written records of any issues.

2) Keep inspection and maintenance evidence

Inspections, photos, and repair invoices often become important in disputes, and they also support tax expense claims.

3) Think ahead if you may need to sell or reclaim the property

If you might rely on certain grounds (like hardship or family use), start thinking about the type of evidence you would realistically need.

Final word

The six-year tenancy proposal is ultimately about stability. For landlords, it highlights a need for better planning, better documentation, and clearer decision-making.

In Part 3, we’ll cover rent regulation and the rent increase rules planned for 2026.

💡 How Irish Tax Hub Helps Landlords

At Irish Tax Hub, we specialise in keeping landlords compliant and tax-efficient. We:

• Prepare and file Revenue returns with all allowable deductions.
• Advise on CGT and succession planning for landlords with multiple properties.
• Provide audit-proof records so you’re always covered with Revenue.

⚡ Don’t risk penalties or overpaying tax - contact Irish Tax Hub today to ensure you are meeting your Irish tax obligations.