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