Update from Revenue , Using a sample earnings, Netherlands salary 100K , Irish Rent for year 12K So what would the tax on the 12K be. And as standard rate cut off point is allowed does that mean 20% tax after normal tax reliefs eg interest on mortgage, buying a new fridge .
I relation to tax credits; as a non-resident you are entitled to an apportionment of your tax credits. The formula is: Irish Income/world income * total credits due. Therefor if for example your Irish rental income was 30% of your total world income then you would receive 30% of your allowable tax credits. Your standard rate cut off point is allowed in full and does not need to be apportioned.