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 new system.

Under the Non-Resident Landlord Withholding Tax (NLWT) system, collection agents will:

• collect the rent from properties
• 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 will need the following information to submit RNs:

• 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) can also be used 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 will need the following information to submit RNs regarding the rent they collect:

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

Where your tenant makes an RN without a TRN and tax type, you can still claim RN credit in the NLWT system . You will have to enter the LPT ID in the NLWT system. The RNs will then be associated with your LPT ID as the designated owner of that property. Once your claim is complete, you will see the RN when you search for RNs in the NLWT system. After claiming, the RN will be pre-populated on your return.

Searching Rental Notifications 

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

Non-resident landlords annual return

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

In the new NLWT system, the details in the RNs will be pre-populated on your annual return.. This includes your gross 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 cannot file a return on your behalf. 

Next: Collection agents