Home   Property  

Foreign property

  1. Overview
  2. Opening a foreign bank account
  3. Acquiring a foreign property
  4. Taxes paid on a foreign property
  5. Rental income from a foreign property
  6. Capital Gains Tax (CGT) when disposing of a foreign property
  7. Losses on the disposal of foreign property
  8. Foreign Capital Gains Tax (CGT) relief

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 either:

You may be resident but not domiciled in Ireland. If so, you only pay Irish tax on the foreign income that you bring into Ireland.

See foreign rental income for more information.

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

Published: 31 January 2023 Print this page

Back to homepage Back to top