Non-Resident Landlord Withholding Tax (NLWT)

2023 filing arrangements for non-resident landlords and collection agents

The new Non-Resident Landlord Withholding Tax (NLWT) effects your Pay and File obligations as a non-resident landlord who uses collection agents. Prior to the NLWT system, your collection agent was chargeable for rental income.

If you had a collection agent appointed prior to 1 July 2023, then they are the chargeable person. Your collection agent must file a Form 11 for the rental income received between 1 January 2023 and 30 June 2023.

From 1 July 2023, you, as a non-resident landlord, are the chargeable person. You must file a Form 11 for the rental income received from 1 July 2023 to 31 December 2023.

Revenue recognises the burden of filing two returns and will allow non-resident landlords to file a single Form 11 for the 2023 filing period.

What you need to do for 2023

If you are a non-resident landlord, you should file a single tax return (Form 11). Your return must:

• include details of all rents (including rental income, expenses, capital allowances, etc) received from 1 January 2023 to 31 December 2023
• and
• be filed by you under your Personal Public Services Number (PPSN) or Tax Registration Number.

If the above steps are taken, your collection agent does not need to file a return.

If the above steps are not taken, your collection agent must inform Revenue through MyEnquiries that:

• they intend to file a return for the first half of 2023
• and
• you intend to file a return for the second half of 2023.

Preliminary tax 2023

If you have already paid your 2023 preliminary tax under the collector appointed number, please contact Revenue via MyEnquiries. You must provide your collector appointed number so:

• the tax can be transferred to your PPSN record
• and
• set against your 2023 tax liability.

You will also receive credit for NLWT deducted by your tenant or collection agent during 2023.