Last Updated on September 17, 2026
Real estate remains the king of investments. It’s not a coincidence that we have been told that a house is the best way to invest your money. Prices of Irish properties continue to grow rather than fall. So is now a good time to buy a rental property in Ireland? What are your tax obligations when you sell, buy, or rent your real estate? Let’s dig deeper to find out.Key information for non-resident landlords.
Key tax considerations when buying or selling rental property in Ireland
| Tax/obligation | When it applies | Who may be affected |
|---|---|---|
| Stamp Duty | When purchasing property | Buyer |
| Rental Income Tax | When earning rental income | Landlord |
| NLWT | Certain non-resident rental arrangements | Non-resident landlord/tenant/agent |
| Local Property Tax | Depending on property/ownership circumstances | Property owner |
| Capital Gains Tax | When disposing of property at a taxable gain | Seller |
Is it a good time to buy property in Ireland?
Many influential economists have predicted that house prices will continue to rise, especially in Dublin. Some even predict that growth will continue over the years.
The key advantage of Irish rental property is that it offers investors a dependable source of income.
That said, investors must remember that there are some restrictions on the amount of income that can be earned each year.
Rent pressure zones are in place in areas where demand is particularly high. Here rents can not be raised by more than 4% per year.
That being said, you will need to make sure that your buy-to-lets rent will cover your total expenses.
It’s also essential to have some money set aside in case your rent starts to vary, or your property becomes unoccupied unexpectedly.
If you would like to know more about the Rent-a-Room tax relief and taxes if you have a rental property in Ireland, you can also refer to our ultimate Irish property tax guide.
What documents do I need to sell my house in Ireland?
Title documents
Getting in touch with your solicitor before the sales process is the most significant step in selling your house. You must request the title documents for the property you wish to sell from your lawyer.
If you still owe money for the house, and you have a mortgage, the title documents will be retained by your bank. As soon as you have the chance, request these title documents.
BER Certificate (Building Energy Rating)
Before selling your property, you must provide a BER as the owner. Details about the BER must be given in commercial advertisements for the sale. A BER is also required before a new home can be occupied.
There are several exceptions for particular kinds of buildings. Protected structures and certain temporary structures, for instance. That being said, you should arrange for an engineer to perform a BER on your property.
Selling a family home in Ireland
If you’re selling your family home, you’ll need the approval of the other spouse, even if it’s in only one of the spouse’s names.
The Family Home Protection Act of 1976 demands this. If both names appear on the deeds, the problem is solved because both signatures are necessary anyway.
After the sale of the family home is completed, both spouses will be required to sign a Family Home Protection Act Declaration. A copy of your state marriage certificate will also be needed.
Do you need a solicitor to sell property in Ireland?
Yes. To sell a house, you need to hire a solicitor or a conveyancer. The legal part of this endeavor is handled by a solicitor, not a real estate agent.
Some people believe that just because they have an estate agent, they don’t need a solicitor. You should not do this since certain duties are only performed by a lawyer.
A solicitor, for example, is the only person permitted by law to provide legal advice to sellers like you.
Who can help me get my Irish property taxes in order?
Do you have a rental property in Ireland but the prospect of dealing with tax documentation makes you feel anxious and overwhelmed?
Did you know that besides your tax obligations, you are also able to claim a tax refund? And if you claim all of the applicable expenses for your circumstances you could boost the tax rebate?
Do you sell/buy an Irish property and Capital Gains sounds like something you don’t want to deal with yourself?
Are you looking for a property tax specialist? We are here!
PTI Returns’ tax advisors can assist you in filing your rental income tax return online and claim your refund, no matter if you are an Irish resident or non-resident.
Why choose PTI Returns?
Save time and stress – Our property tax specialists will handle all the tricky tax paperwork
Peace of mind – Property Tax International (PTI Returns) is part of Clunetech (formerly known as Taxback Group), employing over 1,500 people in more than 20 countries worldwide. We have more than 25 years of experience in international tax and we will keep you compliant with the Revenue
Convenient service – Our service is online and we will transfer your tax refund straight to your bank account anywhere in the world
For regular Tax Tips, Deadlines, and reminders follow us on Linkedin or Facebook.
FAQs
What tax do I pay when buying a rental property in Ireland?
When buying a rental property in Ireland, the main upfront tax you must pay is Stamp Duty, which is calculated as a percentage of the property’s purchase price. Additionally, as the owner, you will be liable for the annual Local Property Tax (LPT), and you will pay Income Tax on any rental income generated from the property.
Do I pay Stamp Duty when buying an investment property in Ireland?
Yes, you must pay Stamp Duty when purchasing an investment property in Ireland. For residential properties, the standard rate is 1% on market values up to €1 million and 2% on any amount above that threshold. This tax is charged on the transfer of the property and must be paid to Revenue shortly after completing the purchase.
Do I pay Capital Gains Tax when selling a rental property in Ireland?
Yes, you must pay Capital Gains Tax (CGT) when selling a rental property in Ireland if you make a profit on the sale. CGT is charged at a standard rate of 33% on the net capital gain after deducting eligible purchase, sale, and improvement costs. You are required to calculate, pay, and report this tax to Revenue within specific deadlines following the transaction.
How is Capital Gains Tax calculated on an Irish rental property?
Capital Gains Tax (CGT) on an Irish rental property is calculated by subtracting the original purchase price, allowable transaction costs (such as legal and auctioneer fees), and the cost of any capital improvements from the final selling price. The resulting taxable gain is then taxed at the standard CGT rate of 33%.
What happens to my rental tax obligations after selling my Irish property?
After selling your Irish property, you remain obligated to file a final rental income tax return for the period of the tax year during which you collected rent. You must also settle any outstanding Capital Gains Tax (CGT) due on the sale within Revenue’s strict payment deadlines. Once all final tax obligations and filings are cleared, your tax liability for that property in Ireland effectively ceases.