Non-resident landlords
Tax obligations of non-resident landlords
If you are a non-resident landlord, you have two options regarding paying tax on your Irish rental income. You can:
- Engage the services of a collection agent (please see the next page).
- Have your tenant withhold 20% of the rent due and submit it to Revenue.
Obligations prior to 30 June 2023
You may be required to file an Irish Income Tax Return if you have other (non-rental) income in the State. You have no further Income Tax filing obligations if you:
- have no other income in the State
- and
- have engaged the services of a collection agent to file a return of your rental income.
Note
A collection agent for a non-Irish resident corporate landlord must register for Corporation Tax (CT).
Obligations since 1 July 2023
Non-resident landlords are now obliged to file an annual tax return where they engage with the Non-Resident Landlord Withholding Tax (NLWT) system. That being an Income Tax Return or a Corporation Tax Return (CT1), as appropriate.
If you are a non-resident landlord engaging the services of a collection agent, please see the next page.
Your return must contain details of all your income, not just your rental income.
Under the new NLWT system, details of credits will be available for all deductions withheld. It is important you are registered for an Income Tax Personal Public Service Number (PPSN) or a Corporation Tax Tax Registration Number (TRN), as appropriate.
A non-resident landlord is entitled to claim relief for expenses allowed in arriving at the rental profit. For further information, please see What expenses are allowed?
A non-resident landlord may also be entitled to a proportion of personal allowances. For further information, please see the Tax and Duty Manual Part 45-01-01.
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