Non-resident landlords
Tax obligations of non-resident landlords
If you are a non-resident landlord, you have two options regarding paying tax on your Irish rental income. You can:
- engage the services of a collection agent (please see next page)
- or
- have your tenant withhold 20% of the rent due and submit it to Revenue.
You may be required to file an Irish Income Tax Return if you have other (non-rental) income in the State. You have no further Income Tax filing obligations if you have:
- no other income in the State
- and
- engaged the services of a collection agent to file a return of your rental income.
You need to file an Irish Income Tax Return if you did not engage the services of a collection agent.
You are entitled to claim relief for expenses allowed in arriving at the rental profit. For further information, please see What expenses are allowed?
You may also be entitled to a proportion of personal allowances. For further information, please see Tax and Duty Manual Part 45-01-01.
If you are a collection agent for a non-Irish resident corporate landlord, you must register for Corporation Tax (CT).
Next: Collection agent