As a non-resident landlord, your tax obligations change, but you remain liable for Irish income tax on rental income from properties in Ireland. You must file Form 11 annually, claim allowable expenses like mortgage interest, repairs, and insurance, and choose one of the following options for handling tax payments:
- Option 1: Appoint a collection agent in Ireland to manage your rental income, deduct 20% tax, and file a return on your behalf.
- Option 2: If you don’t appoint a collection agent, your tenant is required to withhold 20% of the rent and remit it directly to Revenue.
You may also be eligible for Double Taxation Relief if the country you move to has a tax treaty with Ireland, potentially reducing the amount of Irish tax you owe.
