Filing your tax return
Help returning the rental income of non-resident landlords
A tenant or collection agent may deduct withholding tax using the Non-resident Landlord Withholding Tax (NLWT) system. If this happens and you are the non-resident landlord, you can file an Irish income tax return in respect of that income.
You can use the NLWT system to view and claim the withholding tax credits. Once claimed, these credits will be prepopulated on your form 11.
Where a collection agent opts not to use the NLWT system, they remain chargeable and assessable to tax for your income. They must:
- file an Irish income tax return declaring the Irish rental income
- and
- discharge the associated tax liability.
For further information about your tax obligations, please see non-resident landlords.
Next: Help entering Pay As You Earn (PAYE) income