For a number of years, Ireland’s real estate market has lured large numbers of foreign investors seeking stable returns and capital appreciation. However, navigating the tax landscape as a non-resident landlord can be a complex endeavour, particularly for those unfamiliar with the Irish tax system. Aside from professional foreign property investors, individuals may find themselves as non-resident landlords in cases where they have moved abroad for work purposes and rented out their home or have inherited a property in Ireland and are not yet in a position to sell it or live in it themselves. This article aims to provide an overview of the tax position for non-resident landlords in Ireland, focusing on the key obligations, allowances and considerations for maximising returns while staying compliant with Irish tax laws. (See also: https://taxinstitute.ie/tax-insight/tax-administration/revenue/non-resident-landlord-withholding-tax-nlwt-system/)