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The short answer
If you are tax resident in Ireland, Revenue taxes the net rent from your Nigerian property, declared on Form 11 or Form 12. You must register for self-assessment and file Form 11 if your taxable non-PAYE income is over €5,000 or your gross non-PAYE income is over €30,000. For 2025 income, the Form 11 deadline is 31 October 2026, or 18 November 2026 if you pay and file on ROS.
Form 11 or Form 12?
Most employees in Ireland never file a return because PAYE handles their tax. Rent from a flat in Lagos or a house in Enugu is non-PAYE income, so it has to be declared. Which form you use depends on how much non-PAYE income you have. Revenue's self-assessment registration page sets the tests:
| Your non-PAYE income | What Revenue says |
|---|---|
| Taxable non-PAYE income over €5,000, or gross non-PAYE income over €30,000 | You must register for Income Tax self-assessment and file Form 11 |
| Below both thresholds | Declare it through myAccount on Form 12; the tax can be collected by reducing your tax credits |
Revenue's foreign rental income page says the same: tax is calculated on the net foreign rental amount on your Form 11 or Form 12, and you may pay by reducing your tax credits if your gross non-PAYE income is under €30,000 and your net non-PAYE income is under €5,000.
Working out the figure to declare
Revenue describes taxable foreign rental income as the foreign rent you expect to receive, less allowable expenses and deductions. In order:
- Gross rent for the Irish tax year (1 January to 31 December), converted to euro on a consistent basis you can explain.
- Less allowable expenses such as agent's fees and repairs; Revenue publishes separate lists of allowed and disallowed expenses for foreign rental income.
- Less Nigerian tax paid on that rent, as a deduction, because there is no Ireland-Nigeria treaty on the lists we checked. See claiming Nigerian tax on rent in Ireland.
- The result is the net foreign rental income you declare.
Two rules from Revenue to keep in mind: a loss on a foreign property cannot be set against Irish rental profits (only against other foreign rental profits), and if you are on the remittance basis you are taxed on the money brought into Ireland, with no deductions. See the remittance basis.
Worked example
Example only, using an assumed rate of ₦1,600 per euro. Ngozi, a PAYE employee in Dublin, lets a two-bedroom flat in Yaba for ₦4,800,000 a year (€3,000). Agent's fees and repairs come to ₦480,000 (€300), and the corporate tenant withheld ₦480,000 (€300) in Nigerian tax, for which she has a receipt. Net foreign rent: €3,000 − €300 − €300 = €2,400. Her gross non-PAYE income (€3,000) is under €30,000 and her net (€2,400) is under €5,000, so she can declare it on Form 12 and have the tax collected through her tax credits rather than registering for self-assessment, unless something else (such as a foreign account she opened) makes her a chargeable person.
Deadlines for 2025 income
- 31 October 2026: the Pay and File deadline for the 2025 Form 11, per Revenue's filing page (published 5 October 2026).
- 18 November 2026: the extended date if you both pay and file through ROS (Revenue eBrief 034/26, as cited on that page).
- Preliminary tax for 2026 is due by the same date. Revenue's preliminary tax page says it must be at least 90% of your 2026 liability, or 100% of your 2025 liability, or 105% of your 2024 liability if you pay by direct debit.
If this is the first year you have had Nigerian rent, Revenue says preliminary tax may not be required where the previous year's liability was nil, as 100% of nil is nil; you may instead pay 90% of the current year.
Steps
- Decide your route: Form 12 in myAccount, or register for self-assessment (myAccount eRegistration or Form TR1) and file Form 11 on ROS.
- Gather the tenancy agreement, rent received, expense invoices and Nigerian withholding tax receipts.
- Convert to euro on a documented basis and work out the net figure.
- Enter it in the foreign income part of the return and keep your workings.
- Pay any balance and, if on Form 11, preliminary tax, by the deadline.
This is general information, not tax advice. If you also have Nigerian investment income or capital gains, take advice.
Where Pryme fits
If rent is paid into a Pryme naira account, a verifiable statement generated through our partnership with VerifyDoc.ai gives you, or your adviser, a record of each payment that can be checked as genuine and unaltered (receipts and statements).
Questions people ask
Do I have to declare rent from my house in Nigeria in Ireland?
If you are tax resident in Ireland and not on the remittance basis, yes: Revenue taxes the net rent on Form 11 or Form 12.
When is the Form 11 deadline in 2026?
31 October 2026 for 2025 income, or 18 November 2026 if you pay and file on ROS.
Can I use Form 12 for Nigerian rent?
Yes, if your gross non-PAYE income is under €30,000 and taxable non-PAYE income under €5,000, and nothing else makes you a chargeable person.
Can a loss on my Lagos flat reduce tax on my Irish rental?
No. Revenue says foreign rental losses cannot be set against Irish rental profits.
Sources
- Revenue: Calculate your taxable foreign rental income · accessed Oct 2026
- Revenue: Register for Income Tax self-assessment · accessed Oct 2026
- Revenue: Filing your tax return · accessed Oct 2026
- Revenue: Preliminary tax · accessed Oct 2026
- Revenue: Foreign rental income, double taxation · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.