Foreign property

Taxes paid on a foreign property

You may have to pay tax to the tax authority in the country where your foreign property is located. You may also have to pay service charges on the property.

Property or ownership tax

You may have to pay a property or ownership tax to the tax authority in the country where your property is located. An example of such a tax is an annual tax based on the value of your property. If you have to pay a foreign property or ownership tax, you cannot claim a credit or deduction for it against your Irish taxes.

Tax on rental income

If you rent out your foreign property, your rental income may be taxed in the country where the property is located. You may also have to pay Irish tax on that rental income. You may be able to deduct some or all of the foreign tax paid when calculating how much Irish tax you owe.

Charge for local services

You may have to pay tax to receive local services in the country where your property is located. If you rent out your property, the amount paid for these services can be deducted as an expense when calculating your rental income.

See the foreign rental income section for more information.

Next: Rental income from a foreign property