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Ireland Property Tax Guide 2026

Ireland taxes property through the Local Property Tax (LPT) at 0.1–0.3% of market value, stamp duty on property transfers at progressive rates of 1–7.5%, and Capital Acquisitions Tax (CAT) at 33% on inherited property subject to group thresholds. All amounts in EUR.

For related guidance, see our Capital Gains Guide → and Inheritance & Gift Guide →.

Local Property Tax (LPT)

  • An annual tax on residential properties based on the market value of the property
  • Rates range from 0.1% to 0.3% of the property's assessed market value
  • LPT is collected by Revenue and is payable annually or by monthly direct debit
  • Valuation periods: Properties were revalued in 2021 with the next revaluation in 2025 (values effective from 2026)
  • Exemptions exist for certain properties (e.g., unfinished estates, properties of charitable bodies)

Stamp Duty on Property Transactions

  • Residential property: 1% on the first €1,000,000, 2% on amounts above €1,000,000
  • Non-residential (commercial) property: 7.5% on the entire consideration
  • Agricultural land: 7.5% (with potential relief for transfers between close relatives)
  • First-time buyers: Relief may apply reducing stamp duty on new homes up to certain values
  • Stamp duty is payable by the buyer within 44 days of the transaction (a longer period for e-stamping)

CAT on Inherited Property

  • Inherited property is subject to Capital Acquisitions Tax (CAT) at 33% above the applicable group threshold
  • Group A threshold (parent to child): €335,000 lifetime
  • Agricultural relief and business relief can reduce the taxable value by up to 90%
  • Dwelling house exemption: A child who inherits a parent's home may qualify for full exemption if they lived there for 3+ years, owned no other property, and continue to live there for 6+ years

Other Property-Related Taxes

  • Rental income: Taxed at income tax rates (20%/40%) plus USC and PRSI. Mortgage interest relief available on rental properties
  • Capital Gains Tax on property sale: 33% on gains from residential/ commercial property (not principal private residence)
  • Principal Private Residence (PPR) relief: No CGT on gain from sale of your main home
  • Vacant Homes Tax: Additional annual tax on residential properties used for less than 30 days per year

Related Guides

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