Revenue Note for Guidance

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Revenue Note for Guidance

1041 Rents payable to non-residents

(1) This section applies to rental income and other lease income received by a non-resident in respect of property located in the State.

A person making payments directly to a non-resident landlord i.e., the tenant, is obliged to deduct tax at the standard rate in accordance with section 238 from any gross payments and to provide certain information to Revenue. In effect, such payments are treated as annual payments and are subject to withholding tax at source at the standard rate in accordance with section 238.

(1A) The information that must be provided to Revenue includes—

  • the name and address of the non-resident person,
  • the address of the property, including the Eircode,
  • the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012,
  • the date the payment is made to the non-resident person,
  • the gross amount of the payment, and
  • the amount withheld from the payment and remitted to the Revenue Commissioners in accordance with section 238.

(1B) “Collection agents”, (resident persons acting on behalf of the non-Irish resident person) are relieved of the obligation of being chargeable and assessable for the income of a non-resident landlord, if the collection agent deducts withholding tax from rental payments and remits that tax together with certain information relating to the payments.

Where the collection agent does so, the tenant is not obliged to deduct and remit tax to Revenue.

(1C) The information the collection agent must provide to Revenue includes—

  • the name, address and tax reference number of the non-resident landlord,
  • the address of the property, including the Eircode,
  • the unique identification number assigned to the property for the purposes of the Finance (Local Property Tax) Act 2012,
  • the date the payment is made to the non-resident person,
  • the gross amount of the payment, and
  • the amount withheld from the payment and remitted to the Revenue
  • Commissioners in accordance with section 238.

(2) Expenses incurred by the non-resident in earning the above income can reduce the final tax liability. Relief in respect of excess tax paid, can be obtained by way of repayment or otherwise.

Relevant Date: Finance Act 2024