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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 1 July 2023

Local authorities and housing authorities

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

Next: Changes from 1 July 2023

Published: 14 November 2024 Print this page

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