Property
Ireland — Property: Foreign Ownership
Ireland applies the same conveyancing and stamp duty rules to all buyers, with licensed agents and solicitors; bulk buyers of 10 or more houses pay 15% stamp duty.
VerifiedGovernment / official sourceDepartment of Housing — Purchasing and selling immovable propertyLast reviewed: 2026-10-23
Key facts
- The government property-purchase guidance describes one process for all buyers: sale agreed, contracts, closing, stamp duty and registration through your solicitor.
- Stamp duty on residential property is 1% to EUR 1 million, 2% to EUR 1.5 million and 6% above; non-residential is 7.5%.
- Section 31E charges 15% on buying 10 or more houses within 12 months.
- The guidance reviewed does not describe a nationality restriction on residential purchase.
Steps
- Step 1: Determine the Type of Property — Identify the type of property being purchased (residential or commercial) and its location.
- Step 2: Obtain Professional Advice — Consult with a qualified lawyer or real estate expert who is familiar with the Irish property market and foreign ownership laws.
- Step 3: Consider Registration Requirements — Determine if the property requires registration with the local authorities or the Property Services Regulatory Authority (PSRA).