Non-Resident Landlord Withholding Tax (NLWT)

Non-resident landlords

Non-resident landlords engaging collection agents

Landlords who engage collection agents should ensure that their collection agents have the necessary information to engage with the Non-Resident Landlord Withholding Tax (NLWT) system.

Under the NLWT system, collection agents must:

• be in receipt of rent from tenants
• and
• withhold and remit 20% of the rent payments to Revenue, and submit this with a Rental Notification (RN) in the NLWT system.

As a non-resident landlord, your collection agent needs the following information to submit an RN:

• your name and address
• your property's Local Property Tax (LPT) ID
• your Tax Reference Number (TRN)
• and
• your tax type.

The tax type for individuals is Income Tax. The tax type for companies is Corporation Tax. Value-Added Tax (VAT) may also apply if you are registered for it in the State.

Non-resident landlords not engaging collection agents

Where landlords do not engage collection agents, their tenant must make the RN and remit the 20% deduction to Revenue. 

As a non-resident landlord, your tenant needs the following information to submit an RN:

• your name and address
• your property LPT ID
• and
• your email or phone number.

Where your tenant makes an RN without a TRN or a Personal Public Service Number (PPSN) and tax type, you can still claim RN credit in the NLWT system. To do so, you must enter the LPT ID in the system. The RN will then be associated with your LPT ID as the designated owner of the property. Once your claim is complete, you will see the RN when you search in the NLWT system. After claiming, the RN will be pre-populated on your return for 2024.

Searching Rental Notifications 

Search and report facilities are available in the Revenue Online Service (ROS) for RNs where NLWT has been withheld from them. If your tenant omitted your TRN or PPSN from an RN, you must claim that RN before it will be displayed in the search facility.

Non-resident landlords - annual return

Under the NLWT, a non-resident landlord must submit a return for rental income. Prior to 1 July 2023, if you engaged a collection agent, the agent was the chargeable person. As a non-resident landlord, you must submit either an Income Tax Return (Form 11) or a Corporation Tax Return (CT1) under your TRN. Your return must contain details of all your income, not just your rental income.

In the NLWT system, the details in the RN will be pre-populated on your annual return. This includes your gross rental income and the credit withheld sum. You may wish to employ the services of a tax agent to file a return on your behalf.

Note

A tax agent can file a return on your behalf, but a collection agent can only file a return using their collection agent number. 

Next: Collection agents