A house in Ireland, a flat back home, or both?
With rental income, the tax depends on where the property is and where you are resident for tax. Three typical situations, three different results.
Three situations, one page
This page sorts out three situations that get mixed up in everyday life: rent from an Irish property, rent from the flat or house you kept in Britain, and the special case of the family that already lets an Irish property before the move.
The purchase itself, the prices in the region and the costs from Stamp Duty to Local Property Tax are in the property section. This page is only about ongoing letting.
Irish rents
Rental income from Irish property is Irish income, and non-dom status changes nothing about that: the remittance basis works on foreign income, not on Irish income. If you let in Ireland, you pay tax on the net rent at the full rates, with income tax, USC and, where it applies, PRSI, as described on the page Income tax, USC and PRSI.
The usual costs of letting are deductible, from mortgage interest through repairs to management and agency fees, under the rules of Irish law. A landlord is also a self-assessed taxpayer: registration, Form 11 and the dates on the page Registration and deadlines apply even to a single let flat; the registration and the first return we take on as tax registration as a non-dom. On top comes registering the tenancy with the Residential Tenancies Board, which is not a tax question but belongs on the same list of duties.
The let flat back home
For the flat or house you keep in Britain, the UK-Ireland double taxation convention sets one simple basic rule: income from immovable property may be taxed by the state in which the property lies.
| Convention | Provision |
|---|---|
| UK-Ireland double taxation convention of 1976 | Article 7(1): income from immovable property may be taxed in the state where the property is situated |
Source: GOV.UK, synthesised text of the MLI and the 1976 Ireland-UK double taxation convention (Article 7); GOV.UK, "Tax on your UK income if you live abroad: rent". As of: retrieved 6 November 2026.
So the flat in Bristol stays with HMRC. As a landlord living abroad you go on paying UK tax on the rent and normally report it on a UK Self Assessment return every year. On top comes the Non-Resident Landlord Scheme: your letting agent, or a tenant paying more than £100 a week where there is no agent, deducts basic rate tax from the rent, unless HMRC has approved your application to receive the rent in full. The move does not end these duties, it only shrinks them to the property. How the same treaties allocate other kinds of income, pensions above all, is explained on the page Doppelbesteuerungsabkommen verstehen (in German) of our sister site Ruhestand im Ausland.
On the Irish side the same rent belongs in the remittance basis: it is foreign income, and whatever of it is transferred to Ireland is assessed there, with questions of credit between the two states. And the limit set out on the page The remittance clause applies exactly here: Article 6 of the UK-Ireland convention gives its relief only on the part of the income remitted to Ireland. For income from the country you came from, leaving it outside is no way of saving tax.
Before the move: the deduction at source
The special case the region produces more often than you would think: a family buys the Irish house a year or two before the move and lets it until then. During that time it is a landlord without Irish residence, and for this Ireland has had its own deduction procedure since 1 July 2023.
The tenant or the letting agent withholds 20 per cent of the rent and pays it over through the NLWT system; tenants report each payment within seven days, agents by the first day of the following month. The landlord gets the deduction back as a credit through the tax return.
| Item | Value |
|---|---|
| Deduction rate | 20 per cent of the rent |
| System in force since | 1 July 2023 |
| Reporting each payment | tenants within 7 days, agents by the first of the following month |
| The deduction is | a payment on account, not a final tax; it is settled through the return |
Source: Revenue, "Non-Resident Landlord Withholding Tax (NLWT)" and "Changes from 1 July 2023", revenue.ie; reporting deadlines under Tax and Duty Manual Part 45-01-04a (October 2025). As of: retrieved 25 August 2026, reporting deadlines checked 2 November 2026.
In practice: in the time before the move only 80 per cent of the rent arrives, and the family gets the difference back through the Irish return or sets it off. With the move and Irish residence the procedure ends, and the letting becomes the ordinary Irish letting of the second section.
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