Selling property in Ireland as a non-resident is a well-regulated process that relies heavily on professional legal and tax representation. Because Ireland maintains strict tax compliance rules for “specified assets” (land and buildings), the process prioritizes Revenue clearance to ensure all tax liabilities are settled before sale proceeds are released.
1. The Legal and Regulatory Framework
In Ireland, the conveyancing process is handled by a solicitor. As a non-resident, you do not need to be physically present in Ireland, as modern solicitors can facilitate the process remotely through secure video calls and digital document signing.
Key Requirements
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Solicitor Appointment: Your solicitor acts as your “boots on the ground” to draft contracts, manage the transfer of deeds, and communicate with Revenue.
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PPS Number: You must have an active Personal Public Service Number (PPSN) registered with the Revenue Commissioners to process the sale.
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Clearance Procedure: Solicitors will generally withhold sale proceeds until Revenue clearance is obtained. This confirms that you have satisfied all tax obligations, including Capital Gains Tax (CGT) and any outstanding rental income tax.
2. Tax Obligations for Sellers
Taxation in Ireland is mandatory for non-residents disposing of Irish property.
Capital Gains Tax (CGT)
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The Rate: The standard CGT rate in Ireland for 2026 is 33%.
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Chargeable Gain: You are taxed on the profit—the selling price minus the original purchase price (or indexed acquisition cost for older properties), allowable expenses (e.g., estate agent and legal fees), and enhancement expenditure.
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Exemptions & Reliefs:
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Annual Exemption: You have an annual tax-free allowance of €1,270.
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Principal Private Residence (PPR) Relief: If the property was your main home during your ownership, you may qualify for relief. If it was only your home for part of the time, the relief is applied pro-rata.
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Payment Deadlines:
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Disposals between 1 January and 30 November: Payment is due by 15 December of that year.
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Disposals in December: Payment is due by 31 January of the following year.
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Local Property Tax (LPT)
LPT is an annual tax based on the property’s market value. The owner on the “liability date” (1 November) of the previous year is responsible for the full LPT for the following year. Even if you sell the property in early 2026, you remain liable for the 2026 LPT if you owned it on 1 November 2025.
3. Preparing for Sale: A Checklist
To avoid delays, start your preparations well in advance of listing your property:
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Gather Documentation:
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Title Deeds: Ensure your solicitor has retrieved these from your bank.
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BER Certificate: An up-to-date Building Energy Rating (BER) certificate is mandatory for listing a property.
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Tax Compliance Records: If the property was rented, ensure all income tax returns (Form 11) have been filed and paid.
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Professional Assessment: Engage an estate agent to manage viewings and marketing. If the property is currently vacant or furnished, decide whether to include furniture in the sale.
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Revenue Clearance: Work with a tax adviser or solicitor to calculate your CGT liability and request a clearance certificate from Revenue as early as possible.
4. Special Considerations for Non-Residents
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Rental Property History: Revenue requires proof of tax compliance for any period the property was rented. Even if no capital gain arises, you must provide written confirmation of the property’s use (e.g., confirming it was never rented) to your solicitor.
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Currency Conversion: If you are repatriating funds, use a regulated FX provider rather than standard bank rates to avoid high margins on large transactions.
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Double Taxation: Ireland has extensive Double Taxation Agreements (DTAs). If you are tax-resident elsewhere, you may be able to claim a credit in your country of residence for Irish tax paid.
Disclaimer: Tax and property laws are subject to change. This guide is for informational purposes and does not constitute formal legal or tax advice. Always consult with a qualified Irish solicitor and tax professional regarding your specific circumstances.
Are you planning to sell your property this year, or are you still in the early stages of evaluating whether to sell or continue renting it out?
