Non-Resident Landlord (NLWT) Toolkit
Collecting rent for a landlord abroad? Make sure their tax bill doesn’t land on you.
Check who withholds for each landlord, see the 20% and your Rental Notification deadlines for the year, and spot the tax nobody is withholding — then take away a workbook, a client letter and an annual statement for every landlord, under your agency’s name.
20%
of every gross rent payment to a landlord living abroadThe 1st
of the next month: Rental Notification filed and tax paid1 per tenancy
Rental Notifications are per property, not per landlords.1034
collect the rent and the agency is chargeable for their taxA liability only agents carry
A landlord living abroad doesn’t file a Rental Notification for their own rent. Whoever collects it in Ireland does — or carries their tax.
Their tax bill can land on you
An agent in Ireland who receives rent for a landlord living abroad is that landlord’s collection agent — chargeable and assessable for their Irish rental tax, unless it operates NLWT.
Every month, every tenancy
Deduct 20%, file a Rental Notification per tenancy and pay Revenue by the 1st of the following month. The protection comes from doing it every time, not most of the time.
Your landlords need the paperwork
They claim the 20% as a credit on their own Irish return. Without a clear letter and an annual statement, every question about the withholding comes back to you.
Check each landlord in three questions
Where they live, who receives the rent, and how you’ll handle it. The answer goes straight into your register.
Is the landlord’s usual place of abode outside Ireland?
Where they actually live — not their nationality, and not their postal address.
Does the rent come to you?
Into your client account, even for a day — not straight to the landlord.
Will you operate NLWT, or stay chargeable?
Withhold 20% every month, or file their tax return every year.
The four arrangements
We withhold 20% (NLWT)
You deduct, file and pay. The landlord claims the credit. Most agencies.We file their tax return
You stay chargeable and file their return each year instead.Tenant withholds
Nobody in Ireland collects the rent, so the tenant deducts and files.Nobody withholds yet
The gap: while you collect the rent, their tax is yours.The 20%, the net and the tax nobody is withholding
The result updates as you type. Everything stays in your browser until you ask for the toolkit.
Landlords whose usual place of abode is outside Ireland
One row per landlord. “From” is the first month you collect their rent as a non-resident this year.
€
Your NLWT position
At risk
€0.00 to withhold · 12 notifications
Your NLWT position
At risk
Nobody is withholding for 1 landlord whose rent you collect — €0.00 of tax in 2026.
€0.00
to withhold and pay Revenue in 202612
Rental Notifications to file€0
of tax nobody is withholding1 Nov 2026
next deadline — 24 daysWhat to do first
CriticalNobody is withholding for 1 non-resident landlord
Landlord 1: €0.00 of tax this year on rent you collect. Until you withhold it (or elect to be chargeable and file their returns), the agency is chargeable and assessable for their Irish rental tax. Deduct 20% from the next payment and register them on ROS.
WarningRegister as collection agent before the next Rental Notification
You file through ROS as collection agent for each non-resident landlord. Without the registration there is nowhere to file — and an unfiled notification leaves the agency liable.
WarningGet each landlord's PPSN and address abroad
Every Rental Notification — and every return you file as chargeable agent — asks for the landlord's PPSN or tax reference, address and country of residence. Ask for them with the client letter in the toolkit.
NoteNext Rental Notifications due 1 Nov 2026 — 24 days
For rent collected in October 2026: 1 Rental Notification (one per tenancy) and €0.00 to Revenue — 20% of €0.00 — on or before 1 Nov 2026.
Your Rental Notification calendar and readiness
Twelve deadlines in 2026, and thirteen things Revenue, your landlords and your accountant expect to be in place.
Rental Notification calendar 2026
Rent collected each month is filed and paid by the 1st of the next — one notification per tenancy.
Jan rent
€0.00
1 notification
Nothing to file
Feb rent
€0.00
1 notification
Nothing to file
Mar rent
€0.00
1 notification
Nothing to file
Apr rent
€0.00
1 notification
Nothing to file
May rent
€0.00
1 notification
Nothing to file
Jun rent
€0.00
1 notification
Nothing to file
Jul rent
€0.00
1 notification
Nothing to file
Aug rent
€0.00
1 notification
Nothing to file
Sep rent
€0.00
1 notification
Nothing to file
Oct rent
€0.00
1 notification
Nothing to file
Nov rent
€0.00
1 notification
Nothing to file
Dec rent
€0.00
1 notification
Nothing to file
2026: 12 notifications
€0.00 to Revenue
Readiness checklist
Tick what is already in place. What’s missing goes into the toolkit’s to-do list.
0% · 0/13
Get the toolkit, filled in with your landlords
An Excel workbook with live formulas, and a PDF with the client letter, an annual statement per landlord and the tenant letter — under your agency’s name.
Everything in this toolkit happens on your owner statements in TenantSync — every month, for every landlord abroad.
Landlord register
A tax profile per landlord — residency, who withholds, PPSN encrypted at rest
The 20% and the net
Deducted on every owner statement as its own tax line, so no landlord reads it as a fee
RN calendar
Each month’s liability tracked to the 1st, with an email warning days before it falls due
Rental Notification log
Rows exported per property, ready to key into ROS — you file, TenantSync prepares
Annual statements
Each landlord’s statement of tax withheld for the year, generated as a PDF
On your landlords
12
Rental Notification rows a year, prepared for ROS instead of rebuilt by hand
12
owner statements a year with the 20% deducted for you
1
annual statement generated each January
How the numbers work
The 20%
20% of each month’s gross rent, to the cent, for every landlord you withhold for — or should. The net is the rent less the 20%, before your fees, which the landlord deducts in their own return.
The calendar
From each landlord’s first month as a non-resident in the year. Rent collected in a month is filed and paid by the 1st of the next, with one Rental Notification per tenancy. Monthly rents are assumed.
The exposure
For landlords nobody withholds for, the 20% that should have been withheld this year. As chargeable agent you are assessed on their actual tax, which can be more or less — the figure shows the size of the gap.
Non-resident landlords and NLWT — your questions
What is Non-Resident Landlord Withholding Tax (NLWT)?
Since 1 July 2023, Revenue’s NLWT system applies to rent paid to a landlord whose usual place of abode is outside Ireland. 20% of each rent payment is withheld and paid to Revenue with a Rental Notification — by the collection agent where an agent in Ireland receives the rent, otherwise by the tenant. The landlord claims the tax withheld as a credit on their Irish tax return.
I collect rent for a landlord abroad. What if I don’t withhold?
An agent in Ireland who receives rent for a non-resident landlord is their collection agent under section 1034 of the Taxes Consolidation Act 1997, chargeable and assessable for the landlord’s Irish tax on that rent. Operating NLWT — deducting 20%, filing a Rental Notification and paying the tax — relieves you of that. The alternative is to elect to stay chargeable: file the landlord’s return and pay their tax yourself.
When are Rental Notifications due?
A collection agent files the Rental Notification and pays the tax on or before the 1st of the month after the month the rent was collected — October’s rent by 1 November. A tenant who withholds files within 7 days of each payment. Notifications are per tenancy, so a landlord with three properties means three each month.
Is the 20% taken from the gross rent, or after our fees?
From the gross rent of each payment. Your management fee, repairs and the landlord’s mortgage interest are deductions the landlord claims in their own return; they don’t reduce the withholding. That is why many landlords are due a refund — and why the annual statement matters.
Is the 20% the landlord’s final tax?
No — it is a payment on account. The landlord files an Irish return for the year (Form 11 for an individual) by 31 October of the following year, includes the gross rent, and claims the tax withheld as a credit. Revenue refunds any excess, or the landlord pays the balance.
A landlord is moving back to Ireland. What changes?
Withholding turns on the landlord’s usual place of abode. Once they live in Ireland, stop withholding from the next payment and keep their written confirmation; when a landlord emigrates, start. Review every landlord at least once a year — the toolkit’s client letter has a reply slip for it.
When does the tenant withhold instead?
When nobody in Ireland collects the rent — for example you found the tenant, but the rent is paid straight to the landlord abroad. Then the tenant deducts 20%, files the Rental Notification and pays Revenue. The toolkit includes a letter explaining this to the tenant.
What do you store?
The calculation runs in your browser; nothing is sent until you ask for the toolkit. Then we keep the landlord references, countries, rents and arrangements you entered, with your email, agency name and (if you give them) your first name and role — so your private link and downloads keep working. Never PPSNs, addresses or tenant details: the workbook’s PPSN column stays on your machine.
Is this tax advice?
No. It is general information based on Revenue’s Non-Resident Landlord Withholding Tax system and section 1034 of the Taxes Consolidation Act 1997. Have your tax adviser review the letters before you send them, and check the current guidance on revenue.ie.