Lease Agreement in Ireland: Template, Clauses and Local Law (2026)

What is a lease agreement in Ireland, and which law governs it? A lease agreement in Ireland is a contract by which a landlord lets property to a tenant for a term in return for rent. Residential and commercial leases are governed differently. Residential tenancies fall under the Residential Tenancies Act 2004, as amended, which the Residential Tenancies Board (RTB) oversees, and most private residential tenancies must be registered with the RTB. Commercial leases are governed by general contract and property law plus the Landlord and Tenant (Amendment) Act 1980, which gives qualifying business tenants a statutory right to a new tenancy. Two things catch people out. First, most residential tenancies must be registered with the RTB within one month of the start, and then annually, with late fees for missing the deadline. Second, business tenants build up renewal rights over time that a landlord can only remove by a formal deed of renunciation, signed with independent legal advice. This article is general guidance, not legal advice. Tenancy, stamp-duty and rent rules change, and recent 2026 amendments to residential tenancy law are still bedding in, so confirm the current position with the RTB, Revenue or a qualified professional before you rely on it. Last verified October 2026. ## Ireland lease agreement template (commercial / general) Copy the block below and fill the bracketed fields. For a residential tenancy, follow the Residential Tenancies Act 2004 and register with the RTB. ```

LEASE AGREEMENT This Lease (the "Lease") is made on [DATE] BETWEEN: [LANDLORD NAME], of [address] (the "Landlord" / "Lessor") AND [TENANT NAME], of [address] (the "Tenant" / "Lessee") 1. PREMISES The Landlord demises to the Tenant the premises at [ADDRESS] (the "Premises") for use as [permitted use] only. 2. TERM The term is [N] years from [START DATE], with rent reviews [every N years] and any break option in Schedule 1. 3. RENT AND REVIEW Rent is EUR[AMOUNT] per [year] payable [quarterly] in advance, reviewed [every 5 years] to [open market / other basis] as set out in Schedule 1. 4. OUTGOINGS, VAT AND INSURANCE The Tenant pays rates, service charge and insurance as set out in Schedule 2. VAT is charged where the Landlord has opted to tax the letting. The Tenant insures [its property / plate glass]. 5. REPAIR AND ALTERATIONS The Tenant keeps the Premises in good repair (a full repairing and insuring lease, or as modified in Schedule 2) and makes no alterations without the Landlord's consent. 6. ASSIGNMENT AND SUBLETTING The Tenant does not assign or sublet the whole or part without the Landlord's prior written consent, not to be unreasonably withheld. 7. RENEWAL RIGHTS [Where agreed, the Tenant renounces its right to a new tenancy under the Landlord and Tenant (Amendment) Act 1980 by separate deed of renunciation signed with independent legal advice.] 8. DEFAULT AND FORFEITURE On unremedied breach after lawful notice, the Landlord may re-enter and forfeit the Lease, subject to the Tenant's right to relief. 9. GOVERNING LAW This Lease is governed by the laws of Ireland, and the Irish courts have jurisdiction. Signed by the Landlord: __________ Signed by the Tenant: __________ Name / date Name / date

- **Outgoings, VAT and insurance (clause 4).** Most Irish commercial leases are full repairing and insuring, meaning the tenant carries repair and insurance costs. VAT on a letting applies only where the landlord has opted to tax; confirm the position with a tax adviser.
- **Renewal rights (clause 7).** This is the key commercial clause. Under the Landlord and Tenant (Amendment) Act 1980, a business tenant in continuous occupation for the qualifying period gains a right to a new tenancy. A landlord who wants to avoid this needs a deed of renunciation, which is only valid if the tenant received independent legal advice.
- **Residential tenancies.** If the let is residential, this template is not enough. Use a Residential Tenancies Act 2004 compliant agreement, register with the RTB within one month of the start and annually after that, and follow the rules on rent setting, notice and deposits, which you cannot contract out of. ## Common mistakes to avoid - Not registering a residential tenancy with the RTB within one month of the start, and then annually, which brings late fees and can count as improper conduct.
- Letting a business tenant build up renewal rights without a valid deed of renunciation, then being unable to recover the premises at the end of the term.
- Assuming no stamp duty on the lease. Commercial lease rent generally attracts stamp duty, often around 1% of the average annual rent, usually paid by the tenant. <!-- [VERIFY: current commercial lease stamp-duty rate and filing deadline with Revenue as of October 2026] -->
- Charging VAT on a letting where the landlord has not opted to tax, or missing the option where it would allow VAT recovery.
- Using a commercial template for a residential let, which is governed by the Residential Tenancies Act and strict tenant protections. ## A note on jurisdiction and current law - **Residential.** The Residential Tenancies Act 2004, as amended, governs private residential tenancies, with mandatory RTB registration (within one month and annually), rent-setting rules and protected notice periods. Several 2026 amendments extend rent information and enforcement rules; some provisions depend on commencement orders, so check the RTB's current guidance. <!-- [VERIFY: commencement status of the 2026 Residential Tenancies amendments as of October 2026] -->
- **Commercial.** General contract and property law plus the Landlord and Tenant (Amendment) Act 1980, which gives qualifying business tenants renewal rights that can be renounced only by formal deed with independent legal advice.
- **Stamp duty.** Commercial lease rent generally attracts stamp duty on the average annual rent, usually paid by the tenant; premiums are taxed separately. <!-- [VERIFY: current rate and deadline with Revenue as of October 2026] --> ## Where a contract workspace helps A template gives you a sound commercial lease, and the Residential Tenancies Act framework covers a residential tenancy. The ongoing work is keeping rent-review, renunciation and VAT terms consistent across a portfolio, remembering RTB registration and renewal deadlines, checking each draft for weak or missing clauses before you sign, and tracking review and break dates. Drafting an Irish lease, reviewing its renewal-rights and VAT clauses, tracking the RTB and review deadlines and governing a portfolio of them can all sit in one AI workspace tuned to how you let property. [Adira](https://adiralaw.com) is built on this idea. This template alone is enough to put a fair lease in place; a single workspace just brings the drafting, review and tracking into one job.