Tax in Ireland
See what Ireland's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in Ireland, and what it does not.
Free to start. No card. Rules reviewed 12 July 2026.
Modelled here
- Tax on rental income
- Capital gains on a sale
- Duty on purchase
- Annual property or land tax
- Income tax beyond the rent
- Dividends, interest and share sales
- Retirement savings
- Inheritance and what happens on death
EUR · Rates as at 12 July 2026 · Estimates, not advice
Rental profit is taxed at the marginal income tax rate (the 20% standard rate band to €44,000 and 40% above) plus USC and PRSI, which are NOT modelled; mortgage interest on a residential let is fully deductible again. A non resident landlord faces 20% withholding under the NLWT system, given here as a credit rather than an extra cost. Capital gains are a flat 33%; the €1,270 annual exemption is NOT modelled, and neither is the CG50 15% withholding on a disposal over €500,000.
How rental income is taxed in Ireland
For a resident owner: Progressive rates from 20% to 40%, stacked on other income in this country. The top rate of 40% applies above €44,000. For an owner living abroad and renting this out: Progressive rates from 20% to 40%, stacked on other income in this country. The top rate of 40% applies above €44,000.
Interest and losses
Mortgage interest is deductible against the rent. A rental loss is ring fenced: it carries forward against future rental income rather than reducing other income now.
Capital gains on a sale
Gains are taxed at a flat 33%.
Annual property tax while holding
About 0.18% a year on the property value.
What it costs to buy
About 1% of the price on purchase. Stamp duty is 1% to €1m, 2% to €1.5m and 6% above €1.5m, but the projection charges a FLAT 1% rather than that ladder, so the duty on a purchase above €1m is understated here. A bulk purchase of ten or more houses is 15% and is not modelled either. THE ANNUAL LOCAL PROPERTY TAX IS MODELLED, at a flat 0.18% of market value a year. LPT is really a banded self assessed charge, so treat that as an indicative figure rather than the property's own valuation band. No foreign buyer purchase restriction or surcharge was found for Ireland; that is an absence of evidence rather than a confirmed exemption, so a buyer from outside the EEA should check it.
Income tax in Ireland, beyond the rent
Progressive, up to 40%. The bands run Up to 44,000 at 20%; Above 44,000 at 40%. Rental profit joins this ladder. Figures in EUR, as verified 29 August 2026.
Dividends, interest and share sales
How Ireland taxes investment income. For interest: Flat 33%. For share sale gains: Flat 33%. First 1,270 tax free each year.
Pensions and retirement savings
EET. Deductible in, taxed out. Contributions come off taxable income. No annual cap is modelled. Growth inside the fund is untaxed. Withdrawals can start from age 66. 25% can be taken tax free, up to 200,000. The rest is taxed as income.
Inheritance and what happens on death in Ireland
Charged on each beneficiary's share, at a rate that depends on how they were related, at up to 33%. The charge falls on each person who inherits rather than on the estate as a whole, so who inherits, and how closely they were related, changes the bill. The 33% is not a worst case that a closer relative escapes. This country charges one rate whatever the relationship, so a child inheriting is charged the same 33% as somebody unrelated, and what softens a bill here is the allowances and exemptions that apply rather than a lower rate. Anything passing to a spouse or civil partner is exempt, without limit. These rules were verified 5 August 2026. Freeholt models the country's rules rather than any particular will, so what an estate pays still depends on who inherits and what is in it.
How Freeholt models Ireland
Every rate above is priced from Freeholt's own table for Ireland and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Ireland this covers the Local Property Tax (LPT, self assessed by value band), apartment management company service charges and sinking fund contributions (often €250 to 600+ a month where they apply, and nothing at all on a house without a management company), landlord insurance, maintenance, and letting agent management at 8 to 12% of rent where an agent is used.
How borrowing works here
Central Bank of Ireland macroprudential rules cap buy to let lending at 70% loan to value (a deposit of 30% or more) with no loan to income ceiling, unlike the 3.5 to 4× limit on a home loan. Terms typically run up to 30 years, often interest only for an initial period before reverting to principal & interest.
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- ModelledCapital gains on a sale
- Priced in the year of the sale under the rules of that year.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- ModelledAnnual property or land tax
- Charged every year the property is held.
- ModelledIncome tax beyond the rent
- Salary and other income, stacked with the rent.
- ModelledDividends, interest and share sales
- Investment income and gains, with the local allowances.
- ModelledRetirement savings
- Contributions, the fund and the way out.
- ModelledInheritance and what happens on death
- Who pays, and on what, when property passes on.
What Freeholt does not model here
- Treaty relief between this country and the owner's country of residence
What the figures above leave out (10)
- This is Irish income tax alone. Tax credits are not taken off, which overstates a lower earner by up to their whole bill; USC and PRSI are not added, which understates a higher earner by roughly 12 percentage points. The two are largest at opposite ends and do not cancel.
- Irish joint assessment for married couples is not modelled, so a couple is overstated.
- An Irish non resident is charged the resident ladder; no separate non resident scale was sourced.
- Irish dividends are not priced here at all. No rate for them could be sourced, so they are left out rather than guessed at.
- Irish funds and life assurance policies bear a 38% exit tax rather than the 33% shown, and get no €1,270 exemption. A fund holder's tax is understated by at least 5 percentage points.
- The Irish lump sum figures come from a second hand reading of Revenue's guidance rather than from the page itself. Worth checking.
- Ireland's age related limits on relievable contributions are not enforced, so the relief a large contribution appears to buy is overstated.
- Ireland's €2.2m lifetime Standard Fund Threshold and the charge on anything above it are not applied, so a large pension pot is understated.
- Ireland's access age here is the state pension age of 66, standing in for the scheme's own rule. Access may come earlier than shown.
- The Irish lump sum between €200,000 and €500,000 is charged here at the taxpayer's own rate, where Ireland charges 20%. Overstated by up to 20 percentage points on up to €300,000. As much as €60,000.
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare Ireland with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Ireland property tax?
- Yes. Rental income tax, capital gains on a sale, duty on purchase and annual property or land tax are priced from Freeholt's own rate table for Ireland. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from Ireland taxed if I live somewhere else?
- Progressive rates from 20% to 40%, stacked on other income in this country. The top rate of 40% applies above €44,000. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Ireland figures as at?
- The rate table for Ireland was last reviewed on 12 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in Ireland alongside everything else you own: see the year your portfolio starts paying you back.