Tax Return for non resident

FAQ's - Ireland

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I’m non-resident landlord. Are there any special requirements for me?

Rent paid to a non resident landlord is subject to specific guidelines. For more information click here.

In what circumstances will I need to file an Irish tax return?

You will have a filing requirement if you are in receipt of any non PAYE income. In addition, you must file an Irish tax return if you are self-employed, receive rental income or you have other sources of income different from your employment income. How much you earn and from what sources will determine if you have to file a Form 11, Form 11E or Form 12.

Who should file a Form 11 tax return?

A Form 11 will be required for any individual who is deemed to be a chargeable person. Self-assessment customers are required to file Form 11 (or the shortened version Form 11E) which is mandatory for individuals with significant income from non PAYE sources.
In general, most PAYE workers are not required to file a Form 11, but are required to do in certain circumstances where non-PAYE income received is more than €50,000 gross per annum or greater than €3,174 net per annum.
Company Directors who own more than 15% of a company (i.e. proprietary directors) will have to file a Form 11, even if the majority of their income comes from the PAYE system. You will also be regarded as a chargeable person if you open a foreign bank account, acquire a foreign life policy or a material interest in an offshore fund or exercise share options.

When is deadline for filing a Form 11 with Revenue?

The deadline is 31 October in the year following the tax year to which the return relates (i.e. for the tax year 2015, the return is due on 31 October 2016). An extension to Mid of November is granted for online filing via Revenue's Online System (ROS).

When do I need to file a Form 12 tax return?

A Form 12 tax return is completed by those whose primary source of income comes from PAYE income. In general most PAYE workers do not have to complete a Form 12 as they do not meet the criteria required to file a tax return.

Revenue may also randomly select PAYE workers and issue a Form 12 for completion regardless of your income threshold.

People with income of up to €3,174 net income or €50,000 gross income per annum from non-PAYE sources should also complete a Form 12. If the non-PAYE income is above this amount, a Form 11 tax return will have to be submitted.

I have supplementary sources of income outside my PAYE income. Do I need to file an Irish tax return with Revenue?

Yes, if you are in receipt of income from outside the PAYE system, you are liable to file a tax return. Additional sources of income may include rental income (both domestic and foreign), share dividends, capital gains from sale of assets, deposit interest income, investments in off-shore funds or any such source not subject to PAYE.

What happens if I do not make a tax return?

Non tax compliance can lead to late filing penalties of either 5% or 10% and interest accruing on any outstanding tax liabilities. The severity of the penalty will depend on a number of factors, such as the amount of tax owed, the time delay between the tax return being submitted and the actual due date of submission.

I’m married, can I file a joint return with my spouse or do we need to file two separate returns?

In general, married couples in Ireland will file jointly tax return. However, if one or both spouses are non-residents they will have to file single tax returns.

Where do I need to pay taxes on my foreign rental income?

When individuals have rental income they will have tax filing obligations in their country of residence and in the country in which the property is located. Relief from double taxation is available if the countries in question have a tax treaty.


Click on the relevant link below to learn more about your tax obligations in the country of purchase:

French Property TaxFrench Property TaxPolish Property TaxPolish Property Tax
German Property TaxGerman Property TaxSpanish Property TaxSpanish Property Tax
Hungarian Property TaxHungarian Property TaxUK Property TaxUK Property Tax
Irish Property TaxIrish Property TaxUSA Property TaxUSA Property Tax

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