Non-resident landlords
Overview
A non-resident landlord is someone who is not resident in the State, but rents out a property in the State.
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.
The Non-Resident Landlord Withholding Tax (NLWT) system
The Finance Act 2022 introduced changes to the obligations of tenants and collection agents of non-resident landlords. These changes came into effect on 1 July 2023.
A new system was introduced called the Non-resident Landlord Withholding Tax (NLWT). The NLWT system enables tenants or collection agents to make Rental Notifications (RNs) when making rental payments to a non-resident landlord. This notification (and 20% Withholding Tax payment) needs to be submitted to Revenue within 21 days of paying the rent to the non-resident landlord.
The system is available to the tax agent, the collection agent, the landlord and the tenant. Non-resident landlords will be able to claim the withheld credits on their annual Income Tax Return (Form 11) or Corporation Tax (CT1).
For further information, please see Non- Resident Landlord Withholding Tax (NLWT).
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