Ireland Tax Agency Updates Guidance on Nonresident Landlord Rental Income

Oct. 3, 2019, 6:07 PM

The Irish Revenue Commissioners Oct. 1 updated guidance on the taxation of nonresident landlord rental income. The updated guidance clarified: 1) the requirement that tenants and local authorities withhold the standard rate income tax from rents paid directly to nonresident landlords and remit the tax to Revenue; 2) the obligations of Irish collection agents of nonresident landlords; and 3) the rule that a collection agent is a chargeable person for self-assessment purposes. [Ireland, Revenue Commissioners, 10/01/19]

View Revenue eBrief No. 176/19. View Tax and Duty Manual Part 45-01-04.

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