Foreign property

Rental income from a foreign property

You will have to pay Irish tax on income that you receive from renting out a foreign property if you are:

You may be resident and, or ordinarily resident but not Irish domiciled. If so, you pay Irish tax on the foreign rental income that you bring into Ireland.

For more information please see foreign rental income.

Next: Capital Gains Tax (CGT) when disposing of a foreign property

Published: 16 December 2025 Print this page

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