Non-resident landlords
Tax obligations of non-resident landlords
Note
The details and procedures below have been changed from 01 July 2023. Further details on this change can be found in Non-Resident Landlord Withholding Tax (NLWT).
If you are a non-resident landlord, to pay tax on your Irish rental income you have two options:
- engage the services of a collection agent (see next page)
- or
- have your tenant withhold 20% of the rent due and submit it 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.
Note
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.
Note
If you are a collection agent for a non-Irish resident corporate landlord, you must register for Corporation Tax (CT).
Next: Collection agent