Guide to Property Taxes in Ireland
Tax Rate on Rental Income* |
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| Monthly Income | €1,500 | €6,000 | €12,000 |
| Tax Rate | 20% | 28.3% | 34.2% |
| *Single and widowed person: no dependent children | |||
Nonresidents are taxed on their income from Irish sources. Married couples may elect to be taxed separately or jointly. The tax year in Ireland is aligned with the calendar year.
Income Tax
Nonresidents are required to pay taxes on their income sourced from Ireland. Typically, taxable income includes all forms of income. Nonresidents may not be eligible for the same tax rates as residents unless their entire income is subject to Irish income tax. Additionally, tax allowances, deductions, and credits available to residents are not generally accessible to nonresidents, unless specific conditions are fulfilled.
Personal Income Tax Rates for 2025
| FILING STATUS | TAXABLE INCOME (EUR) | TAX RATE |
| Single and widowed person: no dependent children | Up to 44,000 | 20% |
| Over 44,000 | 40% | |
| Married couple: one income | Up to 53,000 | 20% |
| Over 53,000 | 40% | |
| Married couple: two incomes | Up to 88,000 | 20% |
| Over 88,000 | 40% |
Rental Income
The taxpayer has the option to file a return and claim relief for income-generating expenses. Allowable deductions include ground rent, rates, maintenance costs, general repairs, insurance, management fees, service charges, advertising, accounting fees, depreciation (wear and tear), building expenditures, and interest.
Stamp Duty on Sales of Residential Properties
Stamp duties are levied on sales of residential properties at progressive rates.
| TAX BASE (€) | TAX RATE |
| Up to 1 million | 1% |
| 1 million to 1.5 million | 2% |
| Over 1.5 million | 6% |
Capital Gains Tax
Nonresidents are liable to pay capital gains tax for gains realized from the sale of real estate property in Ireland. Capital gains tax is imposed at a flat rate of 33%.
| Capital Gains Tax | |
| Any amount | 33% |
Nonresidents earning capital gains exceeding €500,000 from the sale of Irish property are liable to pay withholding tax at the rate of 15%, which is levied on the selling price or fair market value of the property. This tax is then credited against the nonresident’s capital gains tax liability.
Corporate Taxation
Income Tax
Income earned by companies is subject to corporate income tax at varying rates depending on income classification: 12.5% on trading income and 25% on non-trading income.
Corporate Income Tax Rates
| Corporate Income Tax | |
| Trading Income | 12.5% |
| Non-Trading Income | 25% |
Buying and Selling Costs & Taxes
| Transaction Costs | ||
| Property Transfer Tax | 1.00% - 6.00% | |
| Agent Fee Buyer | - | |
| Agent Fee Seller | 1.00% - 2.50% | |
| Legal | 1.00 - 1.50% | |
| Notary | 0.10% - 0.20% | |
| Costs Paid By Buyer | 2.10% - 7.70% | |
| Costs Paid By Seller | 1.00% - 2.50% | |
| Roundtrip Cost | 3.10% - 10.20% | |
| Source: Global Property Guide, PWC | ||
Property Taxation
Local Property Tax (LPT)
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0.1029% applies to the first €1.05 million of value.
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0.25% is charged on the portion of value between €1.05 million and €1.75 million.
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0.3% is levied on any amount exceeding €1.75 million.
