Housing taxes and reliefs
You can claim an income tax credit for rent paid. Find out how to qualify for and apply for the credit.
The Local Property Tax (LPT) is payable on residential property. It is collected by Revenue.
Local Property Tax is a self-assessment tax. There are tools and information sources that you can use to help you assess the value of your residential property.
You can pay your Local Property Tax (LPT) in a variety of ways. This page explains your options.
The Local Property Tax is a tax payable on residential property. This document gives information about who qualifies for deferral and how to defer payment of the tax.
The Local Property Tax is a tax payable on residential property. This document gives information about properties that are exempt from the tax.
A new Residential Zoned Land Tax (RZLT) will be charged on land that is zoned and serviced for residential use.
Vacant Homes Tax is an annual tax on residential property that is stayed in for less than 30 days in a 12-month period.
You can claim tax relief on some housing expenses and income. Find out more.
This document is in: Income tax credits and reliefs
Stamp duty is paid on the transfer of property
This document is in: Buying a home
Mortgage interest relief is a tax relief based on the amount of qualifying mortgage interest that you pay in a given tax year for your home. A new mortgage interest relief scheme was announced in Budget 2024. The previous scheme ended on 1 January 2021.
This document is in: Buying a home
Rent-a-room relief makes it possible to earn tax-free rental income when you rent out a room in your home to private tenants.
This document is in: Owning your home
Gives information about the new Rent Tax Credit. Describes the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through a collection agent.
This document is in: Help with renting