Compare the total tax burden of owning property in Ireland vs the UK, US, Spain, Portugal, and France — annual tax, rental income tax, CGT, and stamp duty.
If you're buying or selling property in Ireland, you'll need a BER certificate. It's a legal requirement for all sales and lettings. A better BER rating can also qualify you for green mortgage discounts.
Book a BER Assessment at Homerating.ieIreland's property tax regime is often perceived as high by Irish residents, but in international context, the annual property tax (LPT) is among the lowest in developed countries. Where Ireland is genuinely expensive is in rental income taxation — at a marginal rate of up to 52% (40% income tax + 4% PRSI + 8% USC), Irish landlords face one of the highest effective tax rates on rental income in Europe.
Capital gains tax at 33% is also relatively high compared to the UK (18–24%), the US (0–20% federal), and Portugal (effectively 14.5% for residents). Stamp duty at 1% is competitive against most European countries.
For landlords considering whether to remain in the Irish rental market, or emigrants weighing a return to Ireland, this comparison provides the factual basis for an informed decision. Use our Landlord Tax Calculator for detailed Irish rental income analysis, or our Landlord Compliance & Tax Toolkit for the complete 2026 guide.
Free, no-obligation callback from a qualified Irish professional. Choose your service and we'll match you with the right expert.
Thank you!
A qualified professional will be in touch within 24 hours.