# Landlord Tax Return Ireland | ARAN Accounting

> Irish rental-income tax returns for resident and non-resident landlords: income and expense review, Form 11 or Form 12 route, records and Revenue filing.

URL: https://aran-accounting.ie/en/landlord-tax-return-ireland
Language: en
Published: 2026-10-14
Last updated: 2026-10-14
Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting

## Summary

We help resident and non-resident landlords organise Irish rental income and allowable costs, confirm whether Form 11 or the PAYE return applies, and file a return that reconciles to the evidence.

- Irish rental income must be declared to Revenue.
- Revenue's published route depends on taxpayer type and the level of net rental income.
- Good records separate property running costs, capital work and private expenditure before filing.

## Frequently asked questions

Q: Which tax return does an Irish landlord file?
A: 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.

Q: Can I deduct every property payment?
A: No. The tax treatment differs between allowable running expenses, capital expenditure and private costs. Evidence and timing also matter.

Q: Do non-resident landlords file in Ireland?
A: Yes. Irish rental income remains reportable, and any tax withheld needs to be reconciled as a credit on the appropriate return.

Q: Can you catch up older rental returns?
A: Yes. We first identify the missing years, available statements and records, then scope the reconstruction and filing work.

Q: Do you help landlords outside Limerick?
A: Yes. ARAN is based in Limerick and works remotely with landlords across Ireland and abroad.

## Sources

- Revenue: Irish rental income: https://www.revenue.ie/en/property/rental-income/irish-rental-income/index.aspx
- Revenue: How to declare rental income: https://www.revenue.ie/en/property/rental-income/irish-rental-income/how-do-you-declare-your-rental-income.aspx
- Revenue: Rental income: https://www.revenue.ie/en/property/rental-income/index.aspx

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Full ARAN Accounting profile: https://aran-accounting.ie/llms.txt