Tax Returns for Non-Resident Landlords
Living abroad with property in Ireland? We file your Irish return, claim credit for tax already withheld and plan the CGT when you sell. Fully online.
How non-resident landlords are taxed
Rental income from Irish property is taxed in Ireland, wherever you live. Since 1 July 2023, Revenue collects it in one of two ways:
| Option | How it works |
|---|---|
| Collection agent | You appoint an Irish collection agent who collects the rent, files the return and pays the tax for you. The agent is liable for the tax. |
| Non-Resident Landlord Withholding Tax (NLWT) | If there is no collection agent, your tenant or letting agent must hold back 20% of the rent and pay it to Revenue. You then file a Form 11 and claim credit for the tax withheld. |
Either way, you need an Irish tax return each year. With NLWT, the 20% held back is often more than your real tax bill once expenses are claimed, so filing gets money back. Read our full guide to non-resident landlord tax in Ireland.
What our service includes
Annual Form 11
Filed on ROS for your Irish rental income.
All allowable expenses claimed
Mortgage interest, RTB fees, letting agent fees, repairs, insurance and wear and tear.
Credit for NLWT
Withheld by your tenant or letting agent, and any refund due.
Double tax relief guidance,
So you can claim credit for Irish tax in your home country.
Revenue correspondence
Handled as your linked tax agent.
Selling Irish property while living abroad
Non-residents pay Irish CGT on gains from Irish land and buildings. The rate is 31% for sales on or after 7 October 2026. Two things need planning before you sign:
- CG50 tax clearance: without it, the buyer must withhold 15% of the price when it is over the threshold and pay it to Revenue. See tax clearance for non-residents.
- Reliefs: if the property was once your home, part of the gain may be exempt under PPR relief. See PPR relief with letting or absences.
Estimate your bill with our CGT calculator and read selling your property while living overseas.
Common mistakes we fix
- Not filing because “the tenant already pays the tax”
- Missing years of returns after moving abroad
- Claiming no expenses, so too much tax is paid
- Selling without a CG50 and losing 15% of the price until a refund is sorted
Behind on returns? Read about late filing penalties, then talk to us. Catching up voluntarily is far cheaper than waiting for Revenue to write.
Frequently asked questions
Do I need to file an Irish tax return if I live abroad?
Yes, if you have Irish rental income. Non-resident landlords file a Form 11 each year.
What is the 20% withholding tax on rent?
It is Non-Resident Landlord Withholding Tax. Your tenant or letting agent holds back 20% of the rent if you have no collection agent, and you claim it as a credit on your return.
Do I pay Irish tax and tax in my home country?
Usually you pay Irish tax first, then claim credit at home under a double tax treaty. Ireland has treaties with the UK, USA, Australia, the UAE and many other countries.
Can you file my returns from overseas?
Yes. We are fully online. You approve our agent link in ROS and send documents by email or upload.
Also see: Irish tax rules for expats, our landlord tax return service and our fixed fees.
Book a free 30-minute call
Tell us where you live and what you own in Ireland. We will tell you what you need to file and the fixed fee.
Book a free callTalk to a Chartered Accountant
Book a free 30-minute business check. You get a clear fixed fee before any work starts.
