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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

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

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. On the remittance basis, you are taxed on the full amount of rental income that you remit without any deductions against that amount. See Remittance basis of assessment for more information.

In this section, you will find information about how to calculate the foreign rental income that is taxable in Ireland.

Next: What expenses and deductions are allowed?

Published: 30 January 2023 Print this page

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