Dáil Éireann Debate, Thursday - 14 December 2023
228. Deputy Rose Conway-Walsh asked the Minister for Finance further to Parliamentary Question No. 95 of 5 December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return in each year since 2016; and if he will make a statement on the matter. [56202/23]
View answerI am advised by Revenue that the number of non-resident taxpayers who declared rental income on the Form 11 for the years 2016-2021, broken down by their country of residence and their income source (residential or commercial properties), is as set out in the tables below.
2021 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,945 |
|
United States |
2,958 |
|
Australia |
2,278 |
|
Canada |
667 |
|
United Arab Emirates |
621 |
|
Germany |
482 |
|
Spain |
476 |
|
France |
408 |
|
Switzerland |
359 |
|
New Zealand |
269 |
|
Netherlands |
231 |
|
Singapore |
225 |
|
Hong Kong |
187 |
|
China |
174 |
|
Belgium |
173 |
|
Italy |
168 |
|
Portugal |
164 |
|
Saudi Arabia |
162 |
|
Qatar |
138 |
|
Sweden |
116 |
|
Other |
2,058 |
|
Total |
19,259 |
2021 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,069 |
|
United States |
447 |
|
Australia |
182 |
|
Germany |
73 |
|
Canada |
50 |
|
Portugal |
49 |
|
Italy |
39 |
|
United Arab Emirates |
37 |
|
France |
33 |
|
New Zealand |
32 |
|
Spain |
30 |
|
Hong Kong |
26 |
|
Switzerland |
26 |
|
China |
19 |
|
Israel |
16 |
|
Malta |
14 |
|
Netherlands |
14 |
|
Belgium |
13 |
|
Luxembourg |
13 |
|
Saudi Arabia |
11 |
|
Other |
173 |
|
Total |
2,366 |
2020 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
7,016 |
|
United States |
3,024 |
|
Australia |
2,301 |
|
Canada |
684 |
|
United Arab Emirates |
634 |
|
Germany |
467 |
|
Spain |
442 |
|
France |
387 |
|
Switzerland |
318 |
|
New Zealand |
255 |
|
Netherlands |
229 |
|
Singapore |
229 |
|
Hong Kong |
188 |
|
Saudi Arabia |
178 |
|
Belgium |
175 |
|
China |
160 |
|
Italy |
145 |
|
Qatar |
142 |
|
Portugal |
133 |
|
Luxembourg |
119 |
|
Other |
2,085 |
|
Total |
19,311 |
2020 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,083 |
|
United States |
468 |
|
Australia |
175 |
|
Germany |
74 |
|
Canada |
57 |
|
Italy |
44 |
|
United Arab Emirates |
40 |
|
Spain |
35 |
|
New Zealand |
34 |
|
Portugal |
32 |
|
France |
29 |
|
Switzerland |
24 |
|
Hong Kong |
22 |
|
China |
18 |
|
Israel |
18 |
|
Netherlands |
15 |
|
Saudi Arabia |
15 |
|
Luxembourg |
13 |
|
Malta |
12 |
|
Qatar |
12 |
|
Other |
185 |
|
Total |
2,405 |
2019 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
7,112 |
|
United States |
3,061 |
|
Australia |
2,321 |
|
United Arab Emirates |
706 |
|
Canada |
686 |
|
Germany |
490 |
|
Spain |
417 |
|
France |
405 |
|
Switzerland |
314 |
|
Singapore |
234 |
|
Netherlands |
231 |
|
New Zealand |
231 |
|
Saudi Arabia |
192 |
|
Hong Kong |
185 |
|
Belgium |
170 |
|
Qatar |
160 |
|
China |
146 |
|
Italy |
142 |
|
South Africa |
138 |
|
Portugal |
118 |
|
Other |
2,125 |
|
Total |
19,584 |
2019 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,158 |
|
United States |
480 |
|
Australia |
189 |
|
Germany |
68 |
|
Canada |
62 |
|
United Arab Emirates |
50 |
|
Italy |
45 |
|
Spain |
36 |
|
New Zealand |
31 |
|
Portugal |
28 |
|
France |
26 |
|
Switzerland |
26 |
|
Hong Kong |
23 |
|
Netherlands |
19 |
|
Malta |
17 |
|
China |
16 |
|
Israel |
15 |
|
Saudi Arabia |
15 |
|
Luxembourg |
13 |
|
Qatar |
13 |
|
Other |
211 |
|
Total |
2,541 |
2018 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,936 |
|
United States |
2,974 |
|
Australia |
2,284 |
|
United Arab Emirates |
694 |
|
Canada |
634 |
|
Germany |
476 |
|
France |
381 |
|
Spain |
370 |
|
Switzerland |
287 |
|
New Zealand |
234 |
|
Singapore |
221 |
|
Netherlands |
211 |
|
Saudi Arabia |
204 |
|
Hong Kong |
161 |
|
Belgium |
157 |
|
Qatar |
150 |
|
South Africa |
139 |
|
Italy |
133 |
|
China |
127 |
|
Portugal |
101 |
|
Other |
2,017 |
|
Total |
18,891 |
2018 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,174 |
|
United States |
494 |
|
Australia |
195 |
|
Germany |
70 |
|
Canada |
64 |
|
United Arab Emirates |
49 |
|
Spain |
46 |
|
Italy |
39 |
|
New Zealand |
29 |
|
France |
28 |
|
Switzerland |
26 |
|
Portugal |
24 |
|
Hong Kong |
22 |
|
Netherlands |
20 |
|
Saudi Arabia |
17 |
|
China |
16 |
|
Malta |
16 |
|
Belgium |
14 |
|
Luxembourg |
12 |
|
Israel |
11 |
|
Other |
211 |
|
Total |
2,577 |
2017 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
6,243 |
|
United States |
2,686 |
|
Australia |
2,116 |
|
United Arab Emirates |
651 |
|
Canada |
580 |
|
Germany |
406 |
|
France |
354 |
|
Spain |
297 |
|
Switzerland |
259 |
|
New Zealand |
219 |
|
Saudi Arabia |
203 |
|
Singapore |
190 |
|
Netherlands |
169 |
|
Belgium |
134 |
|
Qatar |
134 |
|
South Africa |
134 |
|
Hong Kong |
129 |
|
Italy |
120 |
|
Sweden |
89 |
|
China |
88 |
|
Other |
1,842 |
|
Total |
17,043 |
2017 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,254 |
|
United States |
483 |
|
Australia |
218 |
|
Canada |
71 |
|
Germany |
66 |
|
United Arab Emirates |
56 |
|
Italy |
35 |
|
Spain |
35 |
|
New Zealand |
28 |
|
France |
26 |
|
Hong Kong |
25 |
|
Switzerland |
24 |
|
Netherlands |
21 |
|
Portugal |
20 |
|
Saudi Arabia |
19 |
|
China |
17 |
|
Belgium |
16 |
|
Malta |
14 |
|
Israel |
13 |
|
Luxembourg |
13 |
|
Other |
226 |
|
Total |
2,680 |
2016 Residential
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
5,421 |
|
United States |
2,327 |
|
Australia |
1,876 |
|
United Arab Emirates |
530 |
|
Canada |
501 |
|
Germany |
347 |
|
France |
300 |
|
Spain |
252 |
|
Switzerland |
220 |
|
New Zealand |
214 |
|
Saudi Arabia |
187 |
|
Singapore |
181 |
|
Belgium |
174 |
|
South Africa |
135 |
|
Hong Kong |
126 |
|
Qatar |
121 |
|
Italy |
113 |
|
Sweden |
103 |
|
China |
74 |
|
Luxembourg |
72 |
|
Other |
1,598 |
|
Total |
14,872 |
2016 Commercial
|
Country of Residence |
Taxpayer Units |
|
United Kingdom |
1,527 |
|
United States |
624 |
|
Australia |
280 |
|
United Arab Emirates |
96 |
|
Canada |
89 |
|
Germany |
73 |
|
France |
51 |
|
Spain |
49 |
|
New Zealand |
39 |
|
Italy |
36 |
|
Saudi Arabia |
35 |
|
Netherlands |
31 |
|
Switzerland |
28 |
|
Hong Kong |
24 |
|
Belgium |
23 |
|
China |
23 |
|
South Africa |
20 |
|
Luxembourg |
16 |
|
Qatar |
16 |
|
Malta |
15 |
|
Other |
312 |
|
Total |
3,407 |
