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Help returning the rental income of non-resident landlords

If you are a non-resident landlord, you must declare your Irish rental income.

You must file an Irish Income Tax Return if you have not engaged the services of a collection agent to file your Income Tax Return.

Non-resident landlords operate the Non-Resident Landlord Withholding Tax (NLWT) system on the Revenue Online Service (ROS) to declare rental income and make withholding tax payments. If you use the NLWT system, you must still file an Income Tax Return. For further information about your tax obligations, please see non-resident landlords.

Next: Help entering Pay As You Earn (PAYE) income

Published: 11 August 2025 Print this page

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