Share farming
Two separate businesses on one farm
Both let two people farm the same land without selling or transferring it. The difference is whether you stay as two businesses or become one, and that decides the tax and scheme rules.
Quick facts
- Share farming
- Two separate businesses on one farm
- Partnership
- 2 to 10 farmers, one business
- Register with
- Department of Agriculture (free)
- Stock relief (partners)
- 50%, or 100% for young trained farmers
- Set-up grant
- 50% of costs, up to €1,500
- Succession partnership
- €5,000 a year, €10,000 from 2027
How share farming works
Revenue describes share farming as two parties running separate farming businesses on the same land, without forming a partnership or company. One brings the land; the other may bring machinery, labour and skill.
Each takes a share of the produce, pays their own costs and keeps their own accounts. It is not a letting, a job or a partnership between the two.
Teagasc says Revenue is satisfied that landowners in a legitimate share farming agreement are still classed as farmers.
How a registered farm partnership works
A farm partnership is two or more farmers, up to 10, who agree to share land, labour and other resources as one business. There is no transfer of ownership, and the minimum commitment is five years.
At least one partner must have farmed at least three hectares in their own right for at least two years. A second partner can instead be a trained farmer with a Level 6 farming qualification.
All the main enterprises can join, from dairy and beef to tillage, sheep, horticulture, pigs, poultry and goats.
Reliefs and grants for partnerships
Stock relief: partners can get 50% stock relief, and young trained farmers in the partnership 100%, up until 31 December 2027.
Collaborative Farming Grant: where a partner is a young trained farmer, this pays 50% of set-up costs on up to €3,000, so the most it pays is €1,500.
Succession Farm Partnership: a registered partnership where the farmer agrees to pass at least 80% of the farm assets to a successor. Revenue gives a tax credit of up to €5,000 a year for five years.
Teagasc's Budget 2027 summary says the credit doubles to €10,000 a year. For partnerships registered from 1 January 2027, the land transfer no longer has to wait three years.
How to register a farm partnership
Make sure every partner has a herd number
A partnership cannot be accepted until each partner has their own herd number or is on a joint herd number.
Draw up the partnership and on-farm agreements
The Department provides templates for the Farm Partnership Agreement and the On Farm Agreement.
Gather the documents on the checklist
These include the application form, bank details, folios, leases and proof of qualifications for Category 2 partners.
Email everything to the Farm Partnerships Unit
Send the application and documents to RFPApplications@agriculture.gov.ie.
Apply early if you need the number for BISS
For the 2026 BISS, complete applications had to arrive by Monday, 2 February 2026.
Things to watch
A written share farming agreement is not enough on its own. If it really works as a partnership, Revenue taxes you as partners.
In a partnership, scheme spending you claim back, such as TAMS, must be paid from the registered partnership bank account.
Where a young farmer is in the partnership, they must get at least a 20% share of the profits.
Phone, forms and how long it takes
- Farm Partnership Unit, Department of Agriculture
- 01 6072857; 01 6072416; 01 6072315; 01 6072548
- Send your partnership application to
- RFPApplications@agriculture.gov.ie
- Farm Partnership Unit: general queries
- farmpartnerships@agriculture.gov.ie
- Registered Farm Partnership Application Form (with the checklist)
- application form
From the official pages (gov.ie), re-checked every night. Numbers and times can change, so check the official page before you send anything.
Common questions
Share farming Ireland: how does it work?
A landowner and a share farmer run separate farm businesses on the same land. Each pays their own costs, takes a share of the output and keeps their own accounts. It is not a letting, a job or a partnership.
What is the difference between share farming and a farm partnership?
Share farming is two separate businesses on one farm. A registered farm partnership is one business of two to ten farmers, registered with the Department of Agriculture.
Does it cost anything to register a farm partnership?
The Department does not charge. A Collaborative Farming Grant pays 50% of set-up costs on up to €3,000 where a partner is a young trained farmer.
What stock relief do farm partnerships get?
50% for partners, and 100% for young trained farmers in the partnership, up until 31 December 2027.
How much is the Succession Farm Partnership tax credit?
Revenue says up to €5,000 a year for five years. Budget 2027 doubles it to €10,000 a year, according to Teagasc.