Selling a house with tenants in Ireland

A home with a tenant in it can be sold in two ways: with the tenant staying, so the buyer becomes the landlord, or with the tenancy ended first so the home is sold empty. Each route has rules, and the rules on ending a tenancy have changed more than once. This guide gives the outline and points you to the RTB for the current detail.

The RTB and the rules

The RTB is the Residential Tenancies Board, the State body that registers tenancies and decides disputes between landlords and tenants. The rules come from the Residential Tenancies Acts. Every private tenancy must be registered with the RTB, and the RTB publishes the current notice periods and the forms. Read its guidance at rtb.ie before you do anything. This guide describes the rules in outline only.

Route one: sell with the tenant in place

A sale does not end a tenancy. If you sell with the tenant staying, the buyer takes over as landlord on the same terms: the same rent, the same deposit and the same tenancy rights. The tenant does not have to move.

What it means for you:

• You can sell without serving notice, so there is no waiting for a notice period to run.
• The buyer is almost always an investor. Most people buying a home to live in cannot buy a home they cannot move into.
• A buyer with a mortgage needs a buy-to-let loan, which is limited to 70% of the price under the Central Bank's rules. That narrows the field of buyers.
• The price may be lower than for the same home empty, because the rent is fixed under the rules on rent increases, and the buyer takes the tenant as they find them.
• Viewings need the tenant's agreement. A tenant is entitled to peaceful enjoyment of the home, so agree times in writing and give notice of each viewing.

The buyer's solicitor will ask for the tenancy agreement, the RTB registration, the rent history, the deposit details and proof that the rent is within the limit for the area. Have them ready.

Route two: end the tenancy because you are selling

The law allows a landlord to end a tenancy on the ground that the landlord intends to sell the home within a set time after the tenant leaves. The conditions, in outline:

• The notice must be in writing, in the form the RTB sets, and state the reason.
• It must include a statutory declaration, which is a sworn statement, that you intend to sell within the period the Act sets.
• The notice period depends on how long the tenant has been in the home. The RTB publishes the current table.
• If the sale does not go ahead within the period, you may have to offer the home back to the tenant.
• A copy of the notice must be sent to the RTB.

A notice with a mistake in it is invalid, and the tenant can dispute it with the RTB. Many disputes are won on a wrong date or a missing declaration. Use the RTB's current form, count the days from the day after the notice is served, and keep proof of how it was served. A solicitor on the Law Society's register (see conveyancing solicitor) can check the notice before it goes.

Rules in recent years have limited the right to end a tenancy for sale in some cases. One is where a landlord is selling several homes in one development at once. Another is some tenancies that began after the latest changes. Check the RTB's current guidance for whether your tenancy is affected.

Which route suits which seller

Whatever you choose, tell the tenant early and in writing. A tenant who knows what is happening is more likely to allow viewings and to leave on the date.

What buyers and lenders need

A buyer of an empty home needs vacant possession on closing day. That means the tenant has left and the keys are yours to hand over. If the tenant has not left when the notice runs out, you cannot close, and the only lawful route is a dispute application to the RTB, which takes time. Set the closing date after the notice period with room to spare, and tell the buyer's solicitor the position.

A buyer with the tenant in place needs the tenancy file, as above. The buyer's lender will ask whether the rent covers the loan and whether the tenancy is registered.

The deposit, the rent and the handover

When a tenancy ends, the deposit is returned less any lawful deductions for damage beyond normal wear or unpaid rent. When a tenancy transfers to a buyer, the deposit transfers too, and the new landlord becomes responsible for it. Agree with the buyer's solicitor how the deposit is handled in the contract. Take meter readings and photos on the day the tenant leaves.

Capital gains tax

A home that was let is not covered by principal private residence relief for the days it was let. Capital gains tax is due on the gain for those days. The rate in force is 33%. A rate of 31% is announced for contracts dated 7 October 2026 or later, and is not law until the Finance Act 2026 passes. If you lived in the home as your main home before letting it, those days plus the last twelve months are relieved.

The guide on selling a rental property has a worked example, and the capital gains tax calculator does the day count. The rule change tracker shows the status of the rate.

The other costs

Everything else is the same as any sale. An agent with a PSRA licence (see estate agent) charges 1% to 2.5% plus VAT. A solicitor charges €1,200 to €2,500 plus VAT. You need a BER before advertising, and the mortgage is paid off from the price. A BER is the energy certificate for a home, from a BER assessor on SEAI's register (see BER assessor). If you had a BER for the letting and it is under ten years old, you can reuse it. The guide on the cost of selling lists every cost with an example.

Where this leaves you

Read the RTB's current guidance, decide the route, and tell the tenant in writing. Then put your price, mortgage and costs into the cost of selling calculator to see what you walk away with. The selling journey lists the steps, and you can get quotes from a solicitor and an agent in your county.