Non-resident landlords

Local authorities and housing authorities


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).

Local authorities or housing authorities may pay rent directly to non-resident landlords. For this, they should deduct tax from the rent paid at the standard rate of Income Tax. They then submit this tax to Revenue by completing a Form R185.

Next: Changes from 01 July 2023