Chapter 6 of 10 · Buying in a particular situation · 10 of 14
Can foreigners buy property in Ireland?
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
Yes, anyone can buy property in Ireland. The real limits are mortgages and residence. What non-Irish and non-EU buyers need to know.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
The short answer is yes. Anyone can buy a home in Ireland, from anywhere, whatever their passport. The longer answer is about the two things that do not come with the deeds. One is a mortgage, which is harder for a non-resident. The other is a right to live here, which buying a home does not give. This guide covers both, and the taxes, which are the same for everyone.
The short answer: yes
Irish law places no restriction on the nationality or residence of someone who buys residential property. You do not need to be an Irish or EU citizen. You do not need a visa or a permit to buy. You do not need to be in Ireland to sign. A solicitor in Ireland does the legal work for you, and the same contract, the same stamp duty and the same registration apply.
Read buying in Ireland from abroad for how the process works at a distance: identity checks, signing and moving money.
What buying does not give you
Owning a home in Ireland gives no right to live in Ireland. The two are separate.
- An EU, EEA or Swiss citizen can live in Ireland under free movement rules, and buying a home changes nothing either way.
- A non-EU citizen needs a residence permission from the immigration rules: a work permit, a study permission, a family route, or another stamp. A home is not one of the routes.
- The Immigrant Investor Programme, which once linked a large investment to residence, closed to new applicants in 2023.
StampWise explains the residence permissions and the stamps in plain words. For a mortgage once you hold a stamp, read mortgages on Stamp 1 and Stamp 4.
The real limit is the mortgage
Buying is open to everyone. Borrowing is not. Irish lenders decide whom they lend to, and the Central Bank's rules set the limits for every home loan.
| Who you are | Can you buy? | Central Bank limit on a home you will live in | What lenders tend to add |
|---|---|---|---|
| Irish or EU citizen living in Ireland | Yes | 90% of the price, 4 times income (3.5 if you owned before) | The usual tests |
| Non-EU citizen living in Ireland on a stamp | Yes | The same | Questions about the permit and time in Ireland |
| Anyone living abroad, buying a home to live in later | Yes | The same | Fewer lenders; part of foreign income counted; a bigger deposit often asked for |
| Anyone buying a home they will not live in | Yes | 70% of the price, no income multiple (a buy-to-let) | Rental cover tests; higher rates |
Read the Central Bank rules, non-resident mortgages and buy-to-let mortgages.
A buyer with cash faces none of this. The purchase then turns on the identity and source-of-funds checks, which apply to everyone and are stricter when money comes from abroad. Read buying with cash.
The taxes are the same
Ireland charges the same property taxes to every owner, resident or not, citizen or not.
Stamp duty is the tax on buying. Since 2 October 2024 it is 1% of the price up to €1 million, 2% on the part from €1 million to €1.5 million and 6% above. On a new home it is charged on the price without VAT. There is no first-time buyer exemption and no extra charge for foreign buyers. Your solicitor files and pays it within 44 days. Read stamp duty.
Local Property Tax (LPT, see the glossary) is a yearly tax on owning a home, based on its value at 1 November 2025 for the years 2026 to 2030. A home valued up to €240,000 pays €95 a year; up to €315,000, €235; up to €420,000, €333; up to €525,000, €428. Councils can adjust by up to 15% either way. Read LPT for a new owner and run the LPT calculator.
Capital gains tax (CGT) is charged when you sell at a gain. The rate is 33%, with 31% announced in Budget 2027 for disposals from 7 October 2026, waiting on the Finance Act 2026 (see changes). A non-resident pays Irish CGT on Irish property. Relief applies for the time the home was your main home. Read capital gains tax when selling.
Income tax on rent. If you let the home, the rent is taxed in Ireland. For a landlord living abroad, the tenant must withhold 20% of the rent and pay it to Revenue, unless the landlord uses Revenue's non-resident landlord withholding system or a collection agent in Ireland. Revenue's pages explain the mechanism; this guide does not give the figures. Read buy-to-let mortgages for a landlord's duties.
A stamp duty worked example
Marta, a Polish citizen living in Berlin, buys a second-hand apartment in Cork for €290,000.
- Stamp duty is 1% of €290,000: €2,900. The same as for a buyer born in Cork.
- Her LPT band is 2 (€240,000 to €315,000): €235 a year at the basic rate, plus Cork City's adjustment of 12%, about €263.
- If she lets it, the rent is taxed in Ireland and she registers the tenancy with the Residential Tenancies Board.
- If she sells in ten years at a gain, Irish CGT applies to the gain, less any relief for years she lived there.
The stamp duty calculator does the first sum for any price.
Non-EU buyers
Everything above applies. The points that come up most are these.
- Money from abroad. Your solicitor must check the source of the deposit and the balance, under the anti-money-laundering law. Statements from the foreign account and the transfer record are needed. Some countries have their own limits on sending money out.
- Identity. Certified copies of your passport and a proof of address, or a video check if your solicitor accepts one.
- Mortgages. Fewer lenders, often a deposit of more than 10%, and foreign income counted in part. A broker (on the Central Bank's register) knows which lenders are open; read about the mortgage advisor.
- Residence. Buying gives none. Check StampWise for the routes that exist.
- Double tax. Ireland has tax treaties with many countries, which decide which country taxes rent and gains first. Revenue's pages list them.
The process in one list
- Choose a solicitor (check the Law Society's register) in Ireland. Read about the conveyancing solicitor.
- Send certified identity documents and the paper trail for your money.
- Get approval in principle from a lender, or proof of funds if paying cash.
- View, in person or by video, and check the Property Price Register for nearby sales.
- Make an offer through the agent (with a PSRA licence) and pay a booking deposit of €5,000 to €10,000, refundable until contracts.
- Get a survey from an engineer or building surveyor (Engineers Ireland or the SCSI).
- Sign contracts and pay the 10%.
- Close: the balance, the keys, stamp duty and registration with Tailte Éireann.
Read the cost of buying a house for every fee along the way.
Where this leaves you
You can buy; the questions are how you will pay and whether you need to live here. Run your price through the stamp duty calculator to see the first tax, and the buying from abroad journey for every step from choosing a solicitor to the keys. For residence permissions, read StampWise.
Questions people ask
Can a foreigner buy a house in Ireland?
Yes. There is no restriction on who can own residential property in Ireland. You do not need to be a citizen, a resident or an EU national. The practical limits are getting a mortgage, which is harder from abroad, and the fact that owning a home gives no right to live in Ireland.
Can a non-EU citizen buy property in Ireland?
Yes, on the same terms as anyone. The purchase, the stamp duty and the taxes are the same. Non-EU buyers who need a mortgage find fewer lenders open to them, and the deposit asked for is often larger.
Does buying a house in Ireland give you residency?
No. Owning property gives no right to live, work or stay in Ireland. Residence permissions come from the immigration rules, and the investor programme that once linked investment to residence closed to new applicants in 2023.
Do foreigners pay more stamp duty in Ireland?
No. Stamp duty is 1% of the price up to €1 million, 2% on the part to €1.5 million and 6% above, for every buyer. There is no extra charge for non-residents or non-citizens.
Do I pay tax in Ireland on a property I own there if I live abroad?
Yes. Local Property Tax every year, capital gains tax when you sell at a gain, and income tax on any rent. A non-resident landlord's rent is taxed in Ireland, with the tenant or a collection agent withholding tax unless Revenue's non-resident landlord system is used.
On the sister sites
Residence permissions and the Stamp 4 · StampWise