Revenue eBrief No. 070/22

24 March 2022

Taxation of non-resident landlords

Tax and Duty Manual Part 45-01-04 – Taxation of non-Irish resident landlords – has been updated (in paragraphs 1.4, 4 and 5) to reflect changes introduced in Finance Act 2021 to the taxation of non-Irish resident corporate landlords in receipt of Irish rental income, but not trading in Ireland through a branch or agency, which are subject to corporation tax rather than income tax on such income since 1 January 2022.