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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 01 July 2023

Local authorities and housing authorities

Note

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

Published: 06 November 2023 Print this page

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