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    Global Daily Tax News, Ireland Updates Non-Resident Landlord Tax Guidance, (Oct 22, 2025)

    The Irish Revenue has updated its guidance on Non-resident Landlord Withholding Tax.

    The guidance has been updated as follows:

    • Further clarification has been provided in respect of the legislative background and the key elements of the NLWT system (Pa ...

    The Irish Revenue has updated its guidance on Non-resident Landlord Withholding Tax.

    The guidance has been updated as follows:

    • Further clarification has been provided in respect of the legislative background and the key elements of the NLWT system (Paragraph 1);

    • Additional instructions have been added on errors arising when an incorrect LPT ID is entered when filing an RN and when the landlord TRN does not match the tax type selected (Paragraph 3.2);

    • Further clarification has been provided on amending a Rental Notification (Paragraph 8.4); and

    • Further clarification has been provided on registration issues for collection agents, tenants who pay the withholding tax through the PAYE credit system, the role of collection agents in NLWT, and engaging with the NLWT system for collection agents (Paragraph 11).

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