Non-resident landlords

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 (20%) and submit this tax to Revenue.

Until 30 June 2023, local authorities completed Form R185 and submitted it with the tax to Revenue. Form R185 is no longer used by local authorities in withholding or submitting the tax to Revenue. The local, or housing, authorities now remit the 20% through the Non-Resident Landlord Withholding Tax (NLWT) system.

Published: 12 June 2026 Print this page

Back to homepage Back to top