Overseas/Non-Resident Landlord Tax Returns in Ireland
If you own rental property in Ireland but live outside the State, you are considered a non-resident landlord for Irish tax purposes and must meet specific Revenue tax filing and compliance obligations. Unlike Irish residents, non-resident landlords are subject to additional rules around how rental income is taxed and reported, including withholding tax under the Non-Resident Landlord Withholding Tax (NLWT) regime and the requirement to file annual Irish income tax returns.
At Shelbourne Accountants, we provide specialist support for non-resident landlords as part of our wider Personal Tax Returns services.
What Is a Non-Resident Landlord Tax Return?
A non-resident landlord tax return is the Irish income tax return you must file if you earn rental income from property located in Ireland but are not resident in the country for tax purposes. Revenue classifies you as a non-resident landlord if you live outside Ireland and receive rental income from Irish property.
Irish rental income remains taxable in Ireland even where you live abroad. Under the NLWT system, tenants or collection agents may withhold tax from rental payments and remit it to Revenue.
This obligation may sit alongside Capital Gains Tax where property is sold.
Non Resident Landlord Tax Return
If you own rental property in Ireland but are not currently living in the country, you are considered a non-resident landlord. All non-resident landlords must declare any Irish rental Income to the Revenue Commissioners.
If you jointly own the property as non-residents you are required to file two separate returns, the additional tax return will be €199+VAT.
€299.00Add to cart
Who This Service Is For
- Individuals living abroad with Irish rental property
- Irish expats renting former homes
- Overseas property investors
- Trustees and non-resident entities
What’s Included
- Review of rental income and expenses
- NLWT assessment
- Form 11 preparation and filing
- Revenue liaison
Why Choose Shelbourne Accountants?
- Irish tax expertise
- Non-resident landlord specialists
- Clear communication
- Revenue support
How the Process Works
Initial Review
We assess your residency status, property details and rental income.
Information Gathering
You provide rental statements, expense records and tenancy details.
Tax Preparation
We calculate your Irish tax position and prepare your non-resident tax return.
Submission to Revenue
Returns are filed via ROS in line with annual deadlines.
Ongoing Support
We manage Revenue queries and provide advice on future compliance.
Frequently Asked Questions
Do non-resident landlords need to file an Irish tax return every year?
In most cases, yes. If you receive Irish rental income and do not have a collection agent fully withholding tax, you must submit an annual Irish Income Tax Return.
What is the Non-Resident Landlord Withholding Tax (NLWT)?
NLWT is a system where tenants or collection agents withhold tax from rental payments and pay it directly to Revenue as a credit against your final tax liability.
Can I claim expenses as a non-resident landlord?
Yes. Allowable expenses such as repairs, maintenance, management fees and certain professional costs can usually be deducted from rental income.
What happens if I do not comply with Irish rental tax rules?
Failure to comply can result in penalties, interest and Revenue enforcement action.
Do I need tax clearance as a non-resident landlord?
In some situations, particularly where property is sold, Non-Resident Tax Clearance may be required.
Can Shelbourne handle Revenue correspondence on my behalf?
Yes. We manage Revenue queries and notices as part of our service.
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If you are looking for help with Overseas/Non-Resident Landlord Tax Returns, our team can review your situation and advise on the most efficient approach.
