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PTI Returns will help you to manage your Irish tax obligations and minimise your tax bill.

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non-resident landlords tax in ireland

Do non-resident landlords need to pay tax in Ireland?

Yes. Whether you live in Ireland or abroad, you must report your Irish rental income and pay tax on it — after claiming any eligible deductions.

The amount of tax you owe depends on your overall income and personal circumstances. Typically you pay 20% on the first €44,000 of gross rental income, and 40% on any remaining gross rental income.

Each year, landlords are required to assess and declare their income through Ireland’s self-assessment tax system.

If you’re receiving rental income from an Irish property, you must file a tax return with Revenue, Ireland’s tax authority.

At PTI Returns, we offer a complete range of Irish tax services tailored for non-resident landlords and property investors. We’ll guide you through each step of the process and make sure you claim every tax relief you’re entitled to.

To file online with PTI Returns, simply contact our team today.

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Our Irish property tax return services & fees

  • Employment income
  • Claim for Rent-a-room relief
  • Non-resident Landlord (1 property)
  • Bank/Other Interest (1-3 accounts)
  • Filing of a tax return on the Revenue Online Service or by Paper – €30
  • Tax Registration/Deregistration service (per service) – €60
  • Irish employment / pension / Social Welfare payment (per additional source) – €24
  • Foreign employment/pension (per additional employment) – €60
  • Where income & expense statement is provided – €60
  • Where receipts are provided in order to prepare the income and expense statement – €120*
  • Where income & expense statement is provided – €60
  • Where receipts are provided in order to prepare the income and expense statement- €120
  • Bank interest – 1-6 accounts – €60
  • Bank interest – 6+ accounts – €120
  • Shares (up to 5 disposals) – €150
  • Cryptocurrency (up to 5 disposals)- €150
  • Employment share schemes (up to 5 disposals) – €150
  • Irish/foreign property (up to 1 disposal) – € 180
  • In order to prepare a transaction history – € 100

Do you need to file a tax return as a company director? Our fee for this service is €60. If you have company director income to report, an additional charge will apply. Please contact our team for more details. 

  • Shares (up to 5 disposals) – €150
  • Cryptocurrency (up to 5 disposals)- €150
  • Employment share schemes (up to 5 disposals) – €150
  • Irish/foreign property (up to 1 disposal) – € 180
  • In order to prepare a transaction history – € 100
  • Share Options (without RTSO1 return) – €60** 
  • Share Options (Income Tax Liability + RTSO1 return) – €120** 

If you need support in calculating proportionate tax credits, the cost of this service is €60. 

  • Medical, rent, tuition, medical insurance, flat rate etc. (per credit) – €12
  • Single Parent Child Carer Credit, Home Carer Tax Credit, Incapacitated Child Tax Credit (per credit) – €24
  • Pension Contributions, Income Continuance, Home Renovation Incentive (per credit) – €24
  • SARP / BES / Film / EII / Car Expenses – €90

If you need support in preparing your preliminary tax calculation (current year assessment), the cost for this service is €60. 

We can support you in applying for your tax clearance certificate . The cost for this service is €60. 

If you need support with your CAT obligations, please contact our team for more details regarding our service and fees. 

Request a free callback from a property tax advisor

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Do I need a rent collection agent?

Non-resident landlords in Ireland have two choices when managing handling tax on rental income.

The first option is to appoint an Irish-based “collection agent” to handle your Irish tax filing obligations (PTI Returns provides this service to non-resident landlords).

Alternatively, tenants can deduct the rental income tax (20% rate) from their rent and pay it directly to Revenue on the landlord’s behalf. The landlord can then claim the rent paid as a credit when filing their property tax return.

By appointing PTI Returns as your rent collection agent, you can ensure that your tax withholding obligations are satisfied and you are in full compliance with Irish Revenue.

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irish rent collection agent

Irish rental income tax FAQs

Other examples include:

  • Earning money by letting someone put up advertising signs or use part of your property.
  • Allowing others to fish or hunt on your land for a fee.
  • Income from renting out land for farming.
  • Payments received for leasing out commercial spaces like warehouses or shops.

You’ll also need to pay PRSI and USC on this rental income.

The deadline is 31 October in the year following the tax year to which the return relates (i.e. for the 2025 tax year, the return is due on 31 October 2026). An extension of approximately two weeks is granted for online filing. 

  • Management fees
  • Utilities, garbage collection, and other service charges
  • RTB registration fees
  • Insurance premiums
  • Advertising costs
  • Maintenance expenses
  • Wear and tear

Make sure to keep all receipts and documents for these expenses, as you’ll need to provide proof for each deduction when you file your tax return.

  • Costs before the property was rented out
  • Costs after the last tenant moved out
  • Local Property Tax
  • Costs for your own labor when fixing or maintaining the property

The amount of mortgage interest you can claim back depends on when it was charged. However, you can claim tax relief on 100% of the mortgage interest accrued from January 1, 2019.

For example, if you bought a new cooker for €1,000, you can claim €125 each year for the next 8 years as a capital allowance.

Landlords who fail to declare their rental income are liable to pay back taxes, interest on the unpaid taxes, and penalties. In some cases, they may also face criminal prosecution.

In addition to the risks outlined above, undeclared rental income can also lead to several other problems for landlords.

For example, landlords who undeclared rental income may not be eligible for certain tax credits or benefits.

They may also find it difficult to obtain loans or mortgages.

If you are a landlord in Ireland and you have undeclared rental income, it is important to come clean to Revenue as soon as possible.
Failing to comply with tax laws 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 several factors, such as the amount of tax owed, the time delay between the tax return being submitted, and the actual due date of submission.

Even if you’re not making a profit, you still need to report any rental income to the Revenue Commissioners by filing a tax return.

Keep in mind: some expenses are only deductible if you’re registered with the RTB, so make sure your registration is current.

However, you might still need to pay Capital Gains Tax on the sale. If you have any other questions about your rental income tax return, feel free to get a quote or contact the experts at Property Tax International.

Undeclared rental income in Ireland is considered tax evasion and can have serious consequences for landlords. 

Landlords who fail to declare their rental income are liable to pay back taxes, interest on the unpaid taxes, and penalties. In some cases, they may also face criminal prosecution. 

In addition to the risks outlined above, undeclared rental income can also lead to several other problems for landlords. 

For example, landlords who undeclared rental income may not be eligible for certain tax credits or benefits. 

They may also find it difficult to obtain loans or mortgages. 

If you are a landlord in Ireland and you have undeclared rental income, it is important to come clean to Revenue as soon as possible. 

In Ireland, capital gains tax (CGT) is applicable when you sell or dispose of a property, and it is calculated on the profit or gain made from the sale, applying to both resident and non-resident landlords. 

The rate of Capital Gains Tax on property in Ireland is generally 33%. This tax is imposed on the difference between the sale price of the property and its original purchase price, with certain allowable deductions. 

Individuals are required to report and pay Capital Gains Tax on property to Revenue in Ireland within a specific timeframe after the sale or disposal. 

Property owners need to be aware of the applicable exemptions, reliefs, and deductions to optimize their tax liabilities. Additionally, the specific rules and rates may be subject to change, so it’s advisable to consult with a tax professional. 

Our tax advisors can help you pay your Capital Gains Tax in Ireland. 

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