Taxes Consolidation Act 1997 section 1041

Rents payable to non-residents

Section 1041 sets out the withholding tax obligations that apply when rental income from Irish property is paid to, or on behalf of, a non-resident landlord.

• A tenant paying rent directly to a non-resident landlord must deduct income tax at the standard rate (currently 20%) and remit it to Revenue, along with specified information about the landlord, the property and the payment.
• Where a collection agent acts on behalf of the non-resident landlord, the tenant is not required to deduct tax, provided the collection agent deducts and remits the tax and supplies comparable information — including the landlord's tax reference number — to Revenue.
• From 1 July 2023, a new non-resident landlord withholding tax (NLWT) system requires rental notifications to be made online, replacing the former R185 paper-based process.
• If the tax ultimately due on the rental profit — after allowable deductions — is less than the amount withheld at source, the non-resident landlord may claim relief for the excess by way of repayment.