Investment property: Ireland

Updated 8 October 2026

Ireland is an open and transparent market: foreigners buy residential and commercial property without restrictions, regardless of citizenship or visa status.

Demand centres on Dublin and its surroundings, as well as Cork, Galway and Limerick. The country has lived with a housing shortage and steady rental demand for years, supported by the European offices of international technology and pharmaceutical companies. Title is registered by the state land registry and cadastre authority (Tailte Éireann).

Stamp duty on purchase

The 6% rate for expensive homes was introduced in Budget 2025. For commercial property and land the duty is 7.5%. On new builds VAT is already in the price - 13.5% on houses and 9% on completed new apartments from 8 October 2025 to the end of 2030, and stamp duty is calculated on the price excluding VAT. Dollar amounts use the European Central Bank rate of 5 October 2026, $1.1204 per euro, rounded up.

How a purchase works

• An offer through the seller's agent and a small booking deposit.
• Legal due diligence by the buyer's solicitor: title, site map, planning permissions, Local Property Tax arrears.
• Signing the contract and a deposit, usually 10%.
• Completion: paying the balance and stamp duty, and registering title.

From an agreed price to completion usually takes 2-4 months. Irish bank mortgages for non-residents are limited, so many foreign buyers pay with their own funds.

Letting: tax for a non-resident

If the owner does not live in Ireland, the tenant or collection agent must withhold 20% of the rent for tax and pay it to Revenue. To receive the full rent, a non-resident appoints an agent in Ireland who keeps records and files returns. Rental income is subject to income tax after deducting mortgage interest and repairs; Local Property Tax is not deductible. The annual Local Property Tax depends on the home's assessed value.

Selling: capital gains tax

Gains on Irish property are taxed at 31% for disposals from 7 October 2026 (33% before, changed by Budget 2027), including for non-residents. If a home sells for more than €1 million, the buyer must withhold 15% of the price unless the seller has obtained a CG50 clearance certificate from Revenue. A non-resident receives this certificate only after the tax is calculated and paid, so it is arranged in advance.

Buyers from the United States

Under the Ireland-US double tax treaty, gains on Irish real property are taxed in Ireland. A US citizen also reports them at home, and the Irish tax is credited against US tax. We calculate tax in both countries before the purchase so the result is no surprise on sale.

Property and residence

Buying property in Ireland gives no immigration rights. The Immigrant Investor Programme closed in 2023, and even when it ran, property was not part of it. If status is your goal, we will suggest countries where property and residence are genuinely linked.

What we do

We choose a property for your goal - rental, preserving capital or a family home, check legal title with locally licensed partners, calculate stamp duty and taxes in Ireland and your country of residence, handle the deal from offer to registration, appoint a letting agent and prepare the clearance certificate for a future sale.

What we do

• Property shortlist for your investment goal
• Legal due diligence on the property
• End-to-end transaction support
• Ownership structuring (company, trust)
• Property management and letting

See also

Company formation · Business account · Personal account · Country taxes · All country programs

FAQ