Non-resident landlords

Oct 07, 2019

Tenants, local authorities and other equivalent bodies are obliged to withhold tax at the standard rate from rents paid directly to non-resident landlords and pay the tax withheld to Revenue.  Irish collecting agents have specific obligations under Irish tax law to account for and remit the tax due on rental income for non- resident landlords.  Revenue’s Tax and Duty manual Part 45-01-04 is updated with information on these obligations.