🇮🇪 Ireland

Property Taxes and Buying Costs in Ireland

Budget 2–3% on top of the price for a resale apartment. On a 60 m² apartment in Dublin (about €348,000) that is roughly €6,960–€10,440.

Costs when you buy

Stamp duty
1% up to €1m, 2% from €1m to €1.5m, 6% above €1.5m
VAT on new builds
13.5%, included in the price; stamp duty is charged on the price excluding VAT
Solicitor
approx. 0.5–1% of price plus 23% VAT
Land Registry fee
Fixed fee by price band (several hundred euros)

Costs while you own

Local Property Tax (LPT)
Banded by market value (revalued from 2026), with local adjustment

Tax on rental income

Non-resident landlords pay income tax at 20%/40% on net rents; tenants must withhold 20% unless a collection agent is appointed.

Frequently Asked Questions

What taxes do you pay when buying property in Ireland?↓
Stamp duty: 1% up to €1m, 2% from €1m to €1.5m, 6% above €1.5m. VAT on new builds: 13.5%, included in the price; stamp duty is charged on the price excluding VAT. Solicitor: approx. 0.5–1% of price plus 23% VAT. Land Registry fee: Fixed fee by price band (several hundred euros).
What are total closing costs in Ireland?↓
Typically 2–3% of the purchase price for a resale apartment.
How is rental income taxed in Ireland for non-residents?↓
Non-resident landlords pay income tax at 20%/40% on net rents; tenants must withhold 20% unless a collection agent is appointed.
Buying property in Ireland: step-by-step guide →
Property prices in Ireland →Apartments for sale in Ireland →Rental yield calculator →

Last reviewed 2026-10. General information, not tax or legal advice: rates change and often depend on region and buyer status, so confirm with a local notary, lawyer or tax adviser. Sources: Matheson: Irish Budget 2025 key announcements.