Non-Resident Landlord Withholding Tax (NLWT)


From 1 July 2023, there will be legislative changes for:

  • non-resident landlords
  • collection agents of non-resident landlords
  • and
  • tenants of non-resident landlords.

The introduction of new legislation will bring changes for collection agents and tenants of non-resident landlords. These changes are due to occur from 1 July 2023. There will be a new Non-Resident Landlord Withholding Tax (NLWT) system in Revenue Online System (ROS) and myAccount.

Collection agents or tenants will make Rental Notifications (RNs) when rent is paid to non-resident landlords. As part of the RN, collection agents or tenants will withhold and remit 20% of the rent payment to Revenue. This withheld sum will be available to the non-resident landlord as a credit when they submit their annual return.

For individuals, the return will be a Form 11 and, for companies, the return will be a Form CT1.

Next: Non-resident landlords