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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

Overview

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: 14 September 2022 Print this page

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