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Tax return needed for foreign rental income that are not remitted (non-domiciled resident)?

  • 11-08-2022 12:00pm
    #1
    Registered Users Posts: 8


    Hi,

    Want some advice before going to tax accountants (so as not to be kicked out for wasting their time)

    I moved to Ireland for almost two years and have been a resident since.

    My only income is the rental income from the property in the country I came from. None of the income was remitted to Ireland.

    As far as I understand, I don't need to pay tax on foreign incomes that are not transferred into Ireland (being a non-domiciled resident)

    Do I still need to file a tax return (like form 11)?

    Much appreciated if anyone can help! Thanks!

    Frane



Comments

  • Registered Users Posts: 4 c_keogh


    Hi Frane,

    Firstly, as a non-domiciled person, income from a foreign rental property is only taxable in Ireland to the extent that the income is remitted to Ireland (section 71(2) and (3), Taxes Consolidation Act 1997).

    The requirement to submit a tax return in Ireland (without a specific request from Irish Revenue) is contained in section 959I, Taxes Consolidation Act 1997. This section provides that only a "chargeable person" (as defined in section 959A, Taxes Consolidation Act 1997) have to make a income tax return here. A "chargeable person" is a person that is chargeable to tax in a year.

    Therefore, not being chargeable to tax, you will not have to make a return.



  • Registered Users Posts: 8 frane


    Thanks c_keogh. You're a big saver



  • Registered Users Posts: 1,325 ✭✭✭cuttingtimber22


    Just to add that, if there is a double tax agreement with the other country, typically the agreement will provide that the country of taxation is where the property is located. See list here - https://www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/tax-treaties-by-country.aspx?page=F



  • Registered Users Posts: 209 ✭✭Mr Hindley


    Apologies if I'm hijacking this thread incorrectly, but on the same topic - if I have rental income on a property in the UK (with which Ireland has a double-taxation agreement), but don't pay any tax on it in the UK because the income is less than my UK tax allowance - am I right in thinking that I would still have to pay Irish tax on the income i.e. the Irish tax will be calculated against (UK income - UK tax paid) which will be (UK income - 0)..?



  • Registered Users Posts: 24 kerrymayo23


    A similar question re salary from an Australian employer... I'm now resident in Ireland but non-domiciled. I work from home (in Ireland, on phone and online) for my Australian overseas employer, providing advice to clients in Australia. I am paid a salary by Australian employer and will complete an Australian tax return. Can I just pay Australian tax on this income and only pay Irish tax on the portion of this income that I bring into Ireland? I know this is a long shot but worth asking!



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