Country guide
Buying property in Ireland as a foreigner
Rules last checked 30 October 2026 · 12 official sources · Education, not financial, tax, legal or immigration advice.
Ireland places no residency based restriction on buying property, so a buyer who lives outside Ireland may purchase a home.
What are you doing with Ireland?
Returns after tax, what is withheld, and the way out.
Residential Stamp Duty in Ireland is 1 percent up to EUR 1,000,000, 2 percent from EUR 1,000,000 to EUR 1,500,000 and 6 percent above EUR 1,500,000, from 2 October 2024. Details
Ireland charges Local Property Tax by valuation band, from EUR 95 a year for a property valued up to EUR 240,000, using the value on 1 November 2025, for 2026 to 2030. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Answered below
limited The Central Bank of Ireland sets a minimum deposit of 10 percent for first time buyers and second or subsequent buyers (a 90 percent loan to value limit) and 30 percent for buy to let buyers (70 percent).
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Whether a purchase gives a right to live there, and what living there costs in tax.
Owning a property in Ireland does not give an owner the right to live in Ireland. Details
Ireland places no residency based restriction on buying property, so a buyer who lives outside Ireland may purchase a home. Details
Residential Stamp Duty in Ireland is 1 percent up to EUR 1,000,000, 2 percent from EUR 1,000,000 to EUR 1,500,000 and 6 percent above EUR 1,500,000, from 2 October 2024. Details
Ireland charges Local Property Tax by valuation band, from EUR 95 a year for a property valued up to EUR 240,000, using the value on 1 November 2025, for 2026 to 2030. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Owning a property in Ireland does not give an owner the right to live in Ireland.
- What happens if I die, or the family inherits?Answered below
Capital Acquisitions Tax applies to gifts and inheritances at 33 percent above a tax free threshold.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Part year stays, the yearly bill, and what the family inherits.
Ireland places no residency based restriction on buying property, so a buyer who lives outside Ireland may purchase a home. Details
Ireland charges Local Property Tax by valuation band, from EUR 95 a year for a property valued up to EUR 240,000, using the value on 1 November 2025, for 2026 to 2030. Details
Owning a property in Ireland does not give an owner the right to live in Ireland. Details
Residential Stamp Duty in Ireland is 1 percent up to EUR 1,000,000, 2 percent from EUR 1,000,000 to EUR 1,500,000 and 6 percent above EUR 1,500,000, from 2 October 2024. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
Owning a property in Ireland does not give an owner the right to live in Ireland.
- What happens if I die, or the family inherits?Answered below
Capital Acquisitions Tax applies to gifts and inheritances at 33 percent above a tax free threshold.
- What is owed every year, even if the home sits empty?Answered below
Ireland charges Local Property Tax by valuation band, from EUR 95 a year for a property valued up to EUR 240,000, using the value on 1 November 2025, for 2026 to 2030. Local authorities can adjust the charge. Vacant Homes Tax is 7 times the base Local Property Tax for qualifying vacant homes.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
Ireland charges Local Property Tax by valuation band, from EUR 95 a year for a property valued up to EUR 240,000, using the value on 1 November 2025, for 2026 to 2030. Details
Residential Stamp Duty in Ireland is 1 percent up to EUR 1,000,000, 2 percent from EUR 1,000,000 to EUR 1,500,000 and 6 percent above EUR 1,500,000, from 2 October 2024. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Answered below
Capital Acquisitions Tax applies to gifts and inheritances at 33 percent above a tax free threshold.
- What happens when I sell?Answered below
The standard Capital Gains Tax rate in Ireland is 31 percent for disposals on or after 7 October 2026, reduced from 33 percent. A buyer must withhold 15 percent of the price above EUR 1,000,000 for a house or apartment (EUR 500,000 for other assets) unless the seller produces a CG50A clearance certificate.
- What is changing soon?Not confirmed yet
Bans, tax schedules and visa routes carry end dates, and a purchase often takes months to complete.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions |
|---|---|---|---|
| Everyone else | residential | Open |
|
What it costs to buy
Stamp Duty on residential property (standard tiered rates)
- Rate
1 percent on consideration up to EUR 1,000,000, 2 percent on consideration between EUR 1,000,000 and EUR 1,500,000, and 6 percent on consideration above EUR 1,500,000.
Stamp Duty on 3 or more apartments in the same apartment block
- Rate
1 percent on consideration up to EUR 1,000,000 and 2 percent on the balance above EUR 1,000,000.
Higher rate of Stamp Duty on bulk residential acquisitions (Section 31E SDCA 1999) and Section 83DB partial repayment scheme
- Rate
15 percent on the entire consideration where a person acquires 10 or more residential properties, excluding apartments in a block of at least 3 apartments, in any 12 month period.
VAT on a new apartment that qualifies for the second reduced rate
- Rate
- The second reduced VAT rate is 9%.
- Revenue states it applies to the supply and construction of qualifying apartments and apartment blocks from 26 November 2025 to 31 December 2030.
- The reduced rate is 13.5% and the standard rate is 23% in 2026.
- Not every new home qualifies for 9%, and the conditions for a qualifying apartment are set out in Revenue's guidance.
What if the price is…?
- Stamp Duty on residential property (a banded scale)EUR 5,000
Duties and fees under the rules shownEUR 5,000
- Standard residential rates for instruments executed on or after 2 October 2024, applied to the part of the price in each band. The higher 15% rate for buying ten or more homes is not included.
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Local Property Tax (LPT) on a residential property
- Rate
- LPT is charged by valuation band, using the value of the property on 1 November 2025, for 2026 to 2030.
- There are 19 bands up to EUR 2.1 million.
- The basic annual charge is EUR 95 for values up to EUR 240,000, EUR 235 for EUR 240,001 to 315,000, EUR 333 for EUR 315,001 to 420,000 and EUR 428 for EUR 420,001 to 525,000, rising to EUR 3,110 for EUR 1,995,001 to 2,100,000.
- Above EUR 2.1 million it is 0.0906% of the first EUR 1.26 million, 0.25% between EUR 1.26 million and EUR 2.1 million and 0.3% above EUR 2.1 million.
- Each local authority can raise the charge by up to 25% or lower it by up to 15%.
Vacant Homes Tax (VHT)
- Rate
7 times the property base Local Property Tax liability for chargeable periods starting on or after 1 November 2024.
What if I own it and let it out?
Yearly taxes on owning
- Local Property TaxEUR 364 to 535Charged on your own estimate of the market value of the property on 1 November 2025. Charge for 2026 to 2030 by valuation band, 19 bands up to EUR 2.1 million. Above that it is 0.0906% of the first EUR 1.26 million, 0.25% up to EUR 2.1 million and 0.3% above. The local authority can raise the charge by up to 25% or lower it by up to 15%, so the result is a range. Exemptions and deferrals are not included.
Total under the rules shown (a year)EUR 364 to 535
Tax on the rent
Enter a yearly rent to see the tax on it.
A planning figure under the rules shown, not advice. Rates set by councils, reliefs, treaties and the owner's own circumstances can change it, and income tax on rent is usually settled on a return.
Rent from the property
Tax on rent
- Owner living elsewhere
Since 1 July 2023 under the Non Resident Landlord Withholding Tax system, a tenant paying rent directly to a non resident landlord must deduct 20 percent of the rent payment and remit it to Revenue.
- Filing
The annual return and filing deadlines for a non resident landlord could not be confirmed from an official source yet.
Key numbers (1)
| Non Resident Landlord Withholding Tax deduction rate on gross rentfrom 1 July 2023 | 20% |
|---|
Selling
Tax on a sale
- Owner living elsewhere
The standard Capital Gains Tax rate is 31 percent for most gains on disposals on or after 7 October 2026, reduced from the 33 percent rate that applied from 6 December 2021 to 6 October 2026. A 33 percent rate applies to gains from development land.
- Withholding on the sale
A purchaser must withhold 15 percent of the consideration of land and buildings worth more than EUR 500,000, or more than EUR 1,000,000 where the asset is a house or apartment, unless the vendor supplies a CG50A clearance certificate.
Key numbers (3)
| Standard Capital Gains Tax rate from 7 October 2026from 7 October 2026 | 31% |
|---|---|
| Section 980 Capital Gains Tax withholding deduction rate | 15% |
| Section 980 withholding consideration threshold for a house or apartment | EUR 1,000,000 |
What if I sell?
Gain (sale price less purchase price)EUR 100,000
Tax on the sale
- Capital Gains TaxEUR 31,000Charged on the gain: the sale price less the purchase price. 31 percent for most gains on disposals on or after 7 October 2026, reduced from 33 percent. A 33 percent rate applies to gains from development land. Annual exemptions and reliefs are not included.
Total under the rules shownEUR 31,000
A planning figure under the rules shown, not advice. Costs of buying and selling, improvements, reliefs for a home lived in, treaties and the owner's own circumstances can change it, and tax on a gain is usually settled on a return.
Inheritance and gifts
Inheritance and gift tax
- Summary
- Capital Acquisitions Tax applies to gifts and inheritances at 33 percent above a tax free threshold.
- On or after 7 October 2026 the Group A threshold is EUR 420,000, Group B is EUR 44,000 and Group C is EUR 22,000.
- From 2 October 2024 to 6 October 2026 they were EUR 400,000, EUR 40,000 and EUR 20,000.
Key numbers (4)
| Capital Acquisitions Tax rate on gifts and inheritances | 33% |
|---|---|
| Capital Acquisitions Tax Group A tax free thresholdfrom 7 October 2026 | EUR 420,000 |
| Capital Acquisitions Tax Group B tax free thresholdfrom 7 October 2026 | EUR 44,000 |
| Capital Acquisitions Tax Group C tax free thresholdfrom 7 October 2026 | EUR 22,000 |
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in Ireland.
Residence through property
Residence through property ownership
- Threshold
Owning a property in Ireland does not give an owner the right to live in Ireland.
- Status
closed
Borrowing, banking and other assets
Borrowing
- Can a foreign buyer borrow locally
limited
- Typical loan to value for a non resident
The Central Bank of Ireland sets a minimum deposit of 10 percent for first time buyers and second or subsequent buyers (a 90 percent loan to value limit) and 30 percent for buy to let buyers (70 percent).
Questions people ask
How is rental income taxed for a landlord living outside Ireland?
Since 1 July 2023 under the Non Resident Landlord Withholding Tax system, a tenant paying rent directly to a non resident landlord must deduct 20 percent of the rent payment and remit it to Revenue.
What Capital Gains Tax rate and withholding rules apply when selling a house in Ireland?
The standard Capital Gains Tax rate is 31 percent for disposals on or after 7 October 2026, down from 33 percent. A buyer must withhold 15 percent of the price when it exceeds EUR 1,000,000 for a house or apartment (EUR 500,000 for other assets) unless the seller produces a CG50A clearance certificate.
What mortgage loan to value limits apply in Ireland?
The Central Bank of Ireland requires a minimum deposit of 10 percent for first time buyers and second or subsequent buyers (a 90 percent loan to value limit) and 30 percent for buy to let buyers (70 percent).
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- The updated Local Property Tax valuation band table for the 2026 to 2030 period based on the 1 November 2025 valuation date could not be confirmed from an official source yet.
- Solicitor fees, Tailte Eireann registration fee schedules, and Value Added Tax rates on newly built homes could not be confirmed from an official source yet.
- Bank account opening rules, exchange controls, and whether any land act rule affects rural land purchases by foreign buyers could not be confirmed from an official source yet.
- Whether any rule limits purchases of rural or agricultural land by foreign buyers could not be confirmed from an official source yet.
Sources
Official pages these figures come from (12)
See what this does to your own numbers
Add a property in Ireland next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 30 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.