Landlord Tax Return Ireland

This is my first rental property

You need the tax record and evidence organised from the first rent and expense.

I have more than one property

Each property's income and costs need a consistent record before the annual return is prepared.

I live outside Ireland

Non-resident landlord withholding and credits need to be reconciled with the Irish return.

How the landlord return is prepared

Confirm the taxpayer and properties

We identify residency, ownership, the tax year and every Irish property in scope.

Collect income and cost records

You receive a property-specific checklist for rent, expenses, finance and withholding.

Classify and reconcile

We separate deductible costs, capital items and private expenditure and reconcile totals.

Review and file

You see the rental result and the wider tax impact before submission.

Form 11, PAYE return or CT1

Revenue says an individual in self-assessment with net rental income above €5,000 uses Form 11, while a PAYE employee with net rental income below €5,000 may use the PAYE Income Tax Return (Form 12 route). A company reports rental income through CT1.

The form cannot be chosen from rental income alone. Other non-PAYE income, a proprietary directorship and the taxpayer's wider position can move the case into self-assessment.

Records that make the return defensible

Rent received and tenancy dates
Mortgage interest statements where relevant
Insurance, management, professional and service costs
Repairs and maintenance invoices
Furniture, equipment and capital-work details
RTB and other tenancy records
Non-resident landlord withholding information, where applicable

Not every payment connected to the property is deducted in the same way. We separate revenue expenses, capital items and private costs before calculating the taxable rental result.

Non-resident landlords

A non-resident landlord still declares Irish rental income. Where tax has been withheld through the applicable landlord withholding process, the credit must be supported and matched to the annual return rather than assumed to settle the final liability.

We can also coordinate the rental-income section with other Irish income and identify when advice is needed in the landlord's country of residence.

Start with the property and tax year

Tell us how many Irish properties are involved, whether you live in Ireland and which year's return is due. We will send a focused list of rent, expense and withholding records.

Frequently Asked Questions

Revenue's published guidance points self-assessed individuals with net rental income above €5,000 to Form 11, PAYE employees with lower net rental income to the PAYE return route, and companies to CT1. Other income and status can change the answer.

No. The tax treatment differs between allowable running expenses, capital expenditure and private costs. Evidence and timing also matter.

Yes. Irish rental income remains reportable, and any tax withheld needs to be reconciled as a credit on the appropriate return.

Yes. We first identify the missing years, available statements and records, then scope the reconstruction and filing work.

Yes. ARAN is based in Limerick and works remotely with landlords across Ireland and abroad.

A landlord tax return built from the property records, not estimates