Row of residential houses in Ireland

Irish Landlord Guide – Part 3: Rent Increases, the CPI Cap and Exceptions

Damien Roche
Co-founder Irish Tax Hub, Tax Expert (ACA, CTA)
3 min read

Summary

An easy breakdown of the new rent increase limits and when different rules may apply.

Welcome to the final post in our Irish Landlord Guide series.

So far, we’ve covered what’s changing and how security of tenure may work. This last post focuses on the second major pillar: rent setting and rent increases, and what landlords can do now to prepare.

Summary

From 1 March 2026, the Government plans to move to a nationwide rent control system, where rent increases are linked to inflation (CPI) and capped during high-inflation periods.

The proposals also include specific exceptions, and set out situations where market rent setting may apply for certain new tenancies.

The proposed rent increase rule

The direction of the proposals is:

  • a national framework (not limited to RPZs), and
  • rent increases tied to CPI, with a cap of 2% in high-inflation periods.

For landlords, that means rent planning needs to be based more on inflation and less on local market movement.

Exceptions

The proposals include an exception for newly built apartments and student-specific accommodation commenced from 10 June 2025, which would follow CPI only.

If you operate in those segments, this is something you’ll want to track closely as legislation develops.

Rent setting for new tenancies

The proposals indicate landlords may be able to set rent at market rates in certain situations (for example, where the previous rent was below market and the tenant left voluntarily or breached obligations).

This is an area likely to depend heavily on the final legislation and RTB guidance, especially around what evidence is required.

Preparing now: what landlords should do

This is the part landlords can control.

1) Standardise your rent review process

Keep a record of:

  • review dates,
  • calculations used, and
  • the outcome.

2) Keep clean expense records

If rent growth changes, tax efficiency becomes more important. Well-kept records mean you claim what you’re entitled to and avoid errors.

3) Make sure your tenancy file is strong

Rent increases and tenancy disputes often come down to paperwork. The landlords who keep records well generally have fewer problems.

Final word

Rent control can feel restrictive, but it also pushes landlords toward stronger systems and clearer planning.

If the reforms go ahead as proposed, landlords who are organised, with good rent records and solid tax documentation, will be best placed to adapt smoothly.

💡 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.

Need help reporting your rental income to Revenue?

Contact Damien today and he’ll take care of everything for you.

This blog post is for informational purposes only and does not constitute tax, financial, or legal advice. Tax laws and regulations are subject to change and may vary based on individual circumstances. Readers are strongly encouraged to consult with a qualified tax professional or financial advisor before making decisions based on the information provided. We make no guarantee regarding the accuracy, completeness, or applicability of this content to your particular tax situation.

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