Non-Resident Landlord Withholding Tax (NLWT) System

Revenue has recently introduced a new system regarding non-resident landlords which will come into effect from 1st July 2023. Tenants or collection agents are now required to make Rental Notifications (RN) when making payments to a non-resident landlord. 

The new system will be accessed through ROS or My Account and the notification and accompanying 20% withholding tax payment are required to be submitted within 21 days of paying the rent to the non-resident landlord. Landlords will be able to claim the withheld credits on their annual Income Tax Return (Form 11) or CT1. 

Collection Agents will no longer be responsible for filing an Income Tax Return  or CT1 for the rental income. Non-resident landlords will now be responsible for filing the Income Tax Return or CT1. 

It is important to note that if you do not use the new online system, you can continue using the old system in that the collection agent will still be the chargeable person and will continue to file the tax return as the collection agent and the rent will not be included in the landlord's Income Tax Return or CT1. 

If you are a non-Irish resident and are renting out an Irish property, please do not hesitate to contact a member of our team if you require any assistance with the above.