Your special tax liability if you have a ‘foreign’ landlord

Revenue have updated their tax manual dealing with rents paid to foreign-resident landlords, with the gist of the rules remaining as they have been for many decades, writes Kieran Coughlan.

Under common double tax treaties concluded by Ireland, rental income derived from property located in Ireland is taxable firstly in Ireland, and may secondarily be taxed in the country where the landlord is resident albeit, with a credit for Irish income tax paid.