Taxation of Rental Income

 

by David FitzGerald, CTA Examiner on behalf of the CPA Examinations Team for Foundation Level Taxation, January 2023

In this article David Fitzgerald outlines the key rental incomes and their tax implications:
  • Income from letting property in Ireland
  • Income from letting property abroad
  • Income from letting a room in one’s own residence
  • Income from short term lets