Retainable charge

Withholding tax from certain payments

You may have to withhold tax, at the standard rate of 20%, from certain payments. These payments include:

You must complete a Form R185 if you withhold tax from a payment. This certificate confirms the Income Tax that was deducted. You must give this certificate to the person whose payment you have deducted tax from.

Rent to a non-resident landlord

Prior to 1 July 2023, if you pay rent directly to a non-resident landlord, including directly to their bank account, you must withhold tax. You must then provide a Form R185 to your landlord. If you pay rent to an agent, who works on behalf of the non-resident landlord, you are not required to withhold tax.

After 1 July 2023, if you pay rent directly to a non-resident landlord, you must remit the tax withheld and make a Rental Notification (RN). You must provide certain information relating to the property, tenancy and landlord. You can provide this information on Revenue Online Service (ROS), using the Non-resident Landlord Withholding Tax (NLWT) system.  

Collection of withheld taxes

You may be a Pay As You Earn (PAYE) worker who has withheld tax from a payment you made. If so, you can contact Revenue to adjust your Tax Credit Certificate (TCC) to collect the tax withheld by you.

If you are a non-PAYE worker, you must register for self assessment and declare the gross payment.

Exemption or repayment of Irish tax on interest agreements

You may be tax resident in a country that has a Double Taxation Agreement with Ireland. If so, you may be able to claim an exemption or repayment of Irish tax on interest payments.

You should complete a Form IC7 and attach the Form R185 you received from the person who withheld the tax.

Further guidance on completing a Form IC7, and the additional information you will need to submit with the claim, is available on the form.