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Foreign rental income

  1. Overview
  2. What expenses and deductions are allowed?
  3. What expenses and deductions are not allowed?
  4. How to calculate your taxable foreign rental income
  5. Foreign rental income and double taxation

Overview

If you are resident and domiciled in Ireland, you must pay Irish tax on income that you receive from renting out a foreign property.

However, if you are not domiciled in Ireland, you only pay Irish tax on the foreign rental income that you bring in to Ireland. This is known as the remittance basis of taxation.

Next: What expenses and deductions are allowed?

Published: 21 January 2025 Print this page

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