Paying tax on rental income when abroad

[Calico]

Hi All,

I will shortly move to the EU for a one-year contract with an EU institution.

I would like to rent out my property (a one-bed apartment) when there which will probably done through a couple of short-term lets via Airbnb.

I am trying to understand my tax obligations for any rental income I receive.

I assume I will not be able to avail of the Rent-a-room scheme.

Do I remain tax-resident in Ireland for 2025 given I satisfy these requirements?

If so, do I just file my tax return in the normal way using the usual Irish credits and reliefs?

Maybe someone on AAM has had experience of this situation and can advise.

 

[Dr Strangelove]

If so, do I just file my tax return in the normal way using the usual Irish credits and reliefs?

I think so, yes. Nothing suggests you won’t be Irish resident in 2025.

I assume I will not be able to avail of the Rent-a-room scheme.

No. It won’t be your PPR and even if it was it only has one bedroom.


Advice on the other thread is still valid. Most people working decades in EU institutions went for a year at first. Make sure your plans are robust to a range of life outcomes.

CGT is relevant here especially if you have a big unrealised gain already as if you stay abroad for years you will build up a big bill on sale.