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Non-resident landlords

  1. Overview
  2. Tax obligations of non-resident landlords
  3. Collection agent
  4. If a tenant withholds tax
  5. Local authorities and housing authorities
  6. Changes from 01 July 2023

Overview

Note

The details and procedures below have been changed from 01 July 2023. Further details on this change can be found in Non-Resident Landlord Withholding Tax (NLWT).

A non-resident landlord is someone who is not resident in Ireland, but rents out a property in Ireland.

Income from renting out a property, or from another source that qualifies as rental income, is taxable. This income must be declared to Revenue.

This section provides information for:

  • non-resident landlords
  • collection agents
  • tenants of non-resident landlords
  • local authorities and housing authorities.

Next: Tax obligations of non-resident landlords

Published: 06 November 2023 Print this page

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