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Commentary

IR2.2.6 Non-resident landlord (non-corporate)

Republic of Ireland

TCA 1997, s 1041 provides that rent payable to individuals living outside of Ireland must be paid under deduction of tax at the standard rate, and the tax paid over to the Irish Revenue Commissioners through the Non-Resident Landlord Withholding Tax (NLWT) system.

Collection agents or tenants will make Rental

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