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Non-resident landlords

  1. Overview
  2. Tax obligations of non-resident landlords
  3. Collection agent
  4. If a tenant withholds tax
  5. Local authorities and housing authorities
  6. Changes from 1 July 2023

Overview

Note

The details and procedures below are due to be changed from 01 July 2023. Further details on this change can be found Non-Resident Landlord Withholding Tax (NLWT).

A non-resident landlord is someone who is not resident in Ireland, but rents out a property in Ireland.

Income from renting out a property, or from another source that qualifies as rental income, is taxable. This income must be declared to Revenue.

This section provides information for:

  • non-resident landlords
  • collection agents
  • tenants of non-resident landlords
  • local authorities and housing authorities.

Next: Tax obligations of non-resident landlords

Published: 11 July 2023 Print this page

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