Non-Resident Landlord Withholding Tax (NLWT)
Overview
The Non-Resident Landlord Withholding Tax (NLWT) system came into operation on 1 July 2023. Since that date, tenants paying rent directly to non-resident landlords must:
- deduct 20% of the rent payment
- and
- remit that payment to Revenue thorough the NLWT system.
Collection agents of non-resident landlords may opt to use the NLWT system.
The NLWT system requires the submission of Rental Notifications (RNs) when rent is paid to non-resident landlords. The withheld sum is available to the non-resident landlord as a credit when they submit their annual return. For individuals, the return is a Form 11 and, for companies, the return is a Form CT1.
You can access the NLWT system in the Revenue Online Service (ROS) and myAccount.
Note
Collection agents who choose not to operate the NLWT system remain chargeable and assessable on rents paid to a non-resident landlord.
Next: Non-resident landlords