New Non-Resident Landlord With-holding Tax (NLWT)

The Revenue Commissioners are currently contacting Non-resident landlords about the new Non-Resident Landlord With-holding Tax (NLWT) that is being introduced with effect from 1 July 2023.
  • Collection Agents appointed to deducted withholding tax @ 20% from rents and remit to revenue via new withholding tax platform.
  • Where tenants pay rents directly to a non-resident landlord they will be required to withhold and remit 20% tax via the new withholding tax platform
  • The non-resident landlord is required to file their own income tax return.
  • The Collection Agents is no longer responsible for submitting a return on behalf of the non-resident individual.
  • Non-resident landlord will be required to confirm the following to the Collection Agent/Tenant
    • confirm their non-resident status.
    • Their tax reference number
    • LPT property ID