NRLWT in Ireland: A Practical Guide for Overseas Property Owners
Non-Resident Landlord Withholding Tax (NRLWT), sometimes referred to as NLWT, is the Irish Revenue system that applies when a landlord lives outside Ireland but earns rental income from an Irish property. Under this system, 20% of rental income must be withheld at source and paid directly to Revenue unless the landlord appoints an approved collection…