How an Irish tax resident reports foreign rent and the sale of property abroad on Form 11, how foreign tax is credited, the 31% CGT rate from 7 October 2026 and key dates.
Ireland taxes its residents on the income and gains they have from abroad, with an important exception for people who live in Ireland but are not domiciled there. If you are a tax resident of Ireland and you own a flat in Spain, Bulgaria or Georgia, the rent and the gain on sale have to be reported to Revenue, the Irish tax authority, usually on Form 11, and the foreign tax is relieved by credit or deduction. This guide covers the rules, the forms and the dates. It is informational. Revenue has published a change to the capital gains tax rate this month, so check the current figures before you act.
Which rule applies to you: resident or non-resident
Revenue says you are tax resident in Ireland if you are present for 183 days or more in a tax year, or for 280 days or more over the current and the preceding tax year together (with at least 30 days in each; 30 days or fewer in a year never makes you resident). Revenue also uses two other statuses: ordinarily resident and domiciled.
- Resident and domiciled in Ireland: taxed on worldwide income, subject to relief under double taxation agreements.
- Resident but not domiciled: Revenue describes the remittance basis, under which foreign income and foreign gains are taxed only when brought into Ireland, while Irish income is taxed as it arises. Domicile is a legal concept, usually linked to your country of origin and not to where you live, and the rules are technical. If you are a Russian-speaking newcomer, take advice before you assume that you are or are not domiciled in Ireland.
- Non-resident: taxed in Ireland only on Irish-source income, so a flat abroad is not an Irish tax matter.
The rest of the text assumes you are tax resident in Ireland and taxed on the arising basis. If you are on the remittance basis, check what counts as remitted.
Rent from the foreign property
Revenue says taxable foreign rental income is the rent you expect to receive minus allowable expenses. It is reported on Form 11 (self-assessment) or Form 12 (employees and pensioners). Losses on foreign rented property can be set against profit from other foreign rented property, not against Irish rent. Depending on your income, USC and PRSI may also apply to rent; we saw rates only in secondary sources and they change, so confirm them on Revenue's pages.
Foreign tax on the rent
Revenue's guidance has two cases. If Ireland has a double taxation agreement with the country where the property stands, you may deduct some or all of the foreign tax from the Irish tax on that income: Irish tax on the foreign rent is worked out, and the foreign tax paid is set against it. Revenue's example is EUR 4,000 of Irish tax on EUR 10,000 of foreign income, less EUR 3,500 of foreign tax, which leaves EUR 500 to pay in Ireland. If there is no agreement, the foreign tax is deducted from the rent before Irish tax is worked out. Some countries tax deemed rental income; Revenue says that tax cannot be set against Irish tax.
Selling the property
An Irish resident who sells foreign property pays Irish capital gains tax (CGT). Revenue's page says that someone who is resident but not domiciled pays Irish CGT only on proceeds brought into Ireland. The gain is the sale price minus the purchase price and allowable costs (solicitor, agent and similar fees, and spending that adds value). The first EUR 1,270 of gains in a year is exempt.
The rate has just changed. Revenue's calculation page now gives 31% for most gains, and advisers reporting on Budget 2027 say the cut from 33% applies to disposals on or after 7 October 2026. A sale earlier in 2026 was taxed at 33%. CGT is due on 15 December for disposals from 1 January to 30 November, and on 31 January of the next year for disposals in December. A CGT return is due by 31 October of the year after the disposal, even where no tax is due. Use Form CG1, or report it on Form 11 or Form 12 if you file one.
Foreign CGT: if you also paid CGT abroad, Revenue allows a credit against Irish CGT where there is an agreement with that country, and a deduction when computing the gain where there is none. The credit cannot exceed the Irish CGT, so excess foreign tax is not refunded. The claim goes on Form 11 with proof of the foreign tax.
Key dates
Revenue's Pay and File date for the 2025 Form 11 is 31 October 2026. If you file and pay through the Revenue Online Service (ROS), the date is 18 November 2026. The same pattern applies to later years: the end of October, with a later date for ROS filers.
Reporting the asset itself
We found no separate Irish register or form for owning foreign real estate or a foreign account, beyond reporting the income and the gain. We cannot rule out other duties, for example in your circumstances as an employee or company director, so ask Revenue or your adviser. Foreign banks and tax authorities exchange account data under international rules, so keep your return consistent with your accounts.
What a Russian-speaking resident should prepare
- The purchase deed, the schedule of purchase and improvement costs and the sale contract, with certified translations if they are not in English.
- Lease contracts or platform statements, and the foreign tax return, assessment or withholding certificate, for the credit.
- Bank statements for the rent and the sale proceeds, in the same name and Latin spelling as in your PPS and Revenue records.
- A log of exchange rates used, because Revenue works in euro.
- Access to Revenue myAccount or ROS. Revenue's guidance is in English, which helps; ask whether the foreign tax office wants proof of Irish tax residence for treaty relief.
FAQ
Do I pay Irish tax on rent from a flat in another EU country? If you are resident and taxed on the arising basis, yes, with relief for the foreign tax paid.
Can the foreign tax exceed what I owe in Ireland? Yes, and the credit stops at the Irish tax. The excess is not refunded in Ireland.
What is the CGT rate on a foreign sale? Revenue's calculation page gives 31% for most gains, with the change effective from 7 October 2026 according to advisers; earlier 2026 sales were at 33%.
Does the remittance basis apply to me? Only if you are resident and not domiciled in Ireland. Take advice on domicile before relying on it.
Is the EUR 1,270 exemption per property? Revenue describes it as an annual personal exemption, not a per-property one.
How we help
D.H. Realting is a trilingual platform (Russian, English, Polish) that finds properties abroad and coordinates independent local lawyers and tax advisers, including advisers who know Irish residence and domicile rules. Our calculators and the total cost of ownership checklist show the full cost before you buy. Official sources: Revenue, foreign rental income and Revenue, foreign CGT relief. This text is informational and is not legal, tax or investment advice; verify current rules with Revenue or an adviser.