Irish Independent: Your Questions – I have reduced the rent but will I have to pay tax on the full amount?

According to the CEO of Taxback.com, Joanna Murphy, technically speaking, rental income is taxable on a receivable rather than on a received basis. This means you are required to pay tax on the full amount. So, if your contract is for €1,000 per month, you will have to pay tax on €12,000 annually, regardless of whether the full rent is actually received or not.

https://www.independent.ie/business/personal-finance/your-questions-i-have-reduced-the-rent-but-will-i-have-to-pay-tax-on-the-full-amount-39263970.html