Non-resident landlords



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