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Non resident Landlord – Ireland

Are you a non resident landlord?

What is a non resident landlord?

A non resident landlord is someone who lives and works outside Ireland, but receive income from ownership of an asset in Ireland.

Residency is a tax concept which has significant implications for how much tax you pay and in which country you have to declare and pay it. Find out more about Residency here. If you have any concerns about you residency and domicile status you should seek professional advice.

Do I need to declare my Irish Rental Income if i am non resident?

A common misconception is that you do not need to declare rental income if the property is loss making, or rented out through HAP or other government program or if you live abroad. This is not the case.

If you earn a single cent cent of rental income in the course of a year, you are required to file a tax return.

What are my deadlines for making a return?

The deadline for tax returns is the 31st October of the following year. This may be extended a few weeks where both tax return filing and payments are made online. Any late filings of tax returns or payments of liabilities will be subject to late filing fees and penalty interest by Revenue.

In what way does non resident landlord status differ from being a resident landlord?

In quite a lot of ways!  including:

  • No Joint Assessment for Couples (separate tax returns).
  • Since July 2023, Non Resident Landlords must deduct 20% from the gross rent to comply with Non-Resident Landlord Withholding Tax system OR have a Chargeable Collection Agent in place (Find out more on our Chargeable Collection Agent Page).
  • It can impact the type of tax return that is made.
  • Differences in what tax credits can be claimed.
  • Non resident landlords are not charged PRSI.

Double Taxation agreements

Most developed countries have double taxation agreements with Ireland. If you are a non resident landlord and need to declare your Irish rental income in the country you live in now, the double taxation agreements mean you will receive some credit for the Irish income tax paid.

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