Can foreigners buy property in Ireland in 2026?

Hire an independent solicitor who acts for you, not the seller. Irish purchases are solicitor-led conveyancing: title checks, contracts, stamp duty filing and registration. The Law Society of Ireland directory helps you find a practising solicitor. If you use an estate agent, confirm the firm on the Property Services Regulatory Authority (PSRA) licence register.

Expect anti-money-laundering checks on identity and source of funds. Many transactions need a Personal Public Service Number (PPSN, Ireland's individual tax and social-services number) so the solicitor can file stamp duty with Revenue. Arrange the PPSN early if you do not have one.

Decide whether the home is for owner-occupation or investment. That choice affects mortgage eligibility, tax on rental income and how banks underwrite the file. It does not create a nationality ban on the purchase itself.

Stamp duty is paid by the buyer on the written transfer. Revenue rates for standard residential purchases (instruments from 2 October 2024) are 1% on the first €1 million, 2% on the portion from €1 million to €1.5 million, and 6% above €1.5 million. Different rules apply to certain bulk house purchases and to three or more apartments in the same block. Your solicitor calculates the amount before completion.

Local Property Tax (LPT) is the annual owner property tax based on the home's value band. Unpaid LPT can sit as a charge on the property, so conveyancing should confirm the seller's LPT position. Budget also for insurance, management fees in apartments, maintenance and, if you let the home, landlord registration and tax rules.

There is no Republic foreign-buyer surcharge layered on top of those standard residential stamp duty rates. Compare that carefully with UK additional-dwelling or overseas-buyer surcharges if you are weighing Northern Ireland against the Republic.

Cash purchases avoid bank credit decisions but still need full legal and tax steps. Mortgages are bank discretion. Irish lenders such as Bank of Ireland, AIB or Permanent TSB set their own rules for non-resident or foreign-income applicants. Deposit size, residency, employment type and property use all matter. Do not invent a national loan-to-value promise from marketing pages; obtain written approval in principle before a binding contract.

A bank valuation protects the lender. Commission your own survey for damp, structure and Building Energy Rating (BER) issues common in older Irish stock.