Last updated 9 October 2026. General information only, not legal advice.
Information only — this matter needs a solicitor. OnlineLegalServices.ie is operated by Plus Promotions Limited, which is not a solicitor’s practice and does not give legal advice or take on cases. This page is a general guide.
To instruct a solicitor, use the Law Society of Ireland’s Find a Solicitor directory. For self-complete documents, see our legal templates.
You don’t need Irish residency to buy Irish property. You do need an Irish solicitor. Here’s what to plan.
Key points
- Irish law does not require you to live in Ireland to buy property here, but you will need a solicitor to handle the purchase.
- Stamp duty on residential property is 1% up to €1 million, 2% on the portion from €1 million to €1.5 million and 6% above that (Revenue).
- Local Property Tax charges were reset for 2026 to 2030 and are based on the value of the home on 1 November 2025.
- If you rent the property out while living abroad, the rent is taxable in Ireland and special withholding rules can apply.
The 5 things every American buyer should know
- US citizens can own Irish property outright. No residency required.
- You must have an Irish solicitor. A solicitor practising in Ireland normally handles the transfer of title.
- Stamp duty: 1% residential up to €1m, 2% from €1m to €1.5m, 6% above €1.5m. Commercial 7.5%.
- Irish mortgages for non-residents: deposit requirements vary by lender and are often higher, so check with the lender.
- Local Property Tax (LPT): from 2026 the basic annual charge runs from €95 to €3,110 for homes valued up to €2.1 million, and your local authority can adjust it by up to 15%.
Typical timeline (cash buyer)
Indicative only and varies with the property, title and financing: sale agreed, then funds transferred, then closing, with extra time if you use an Irish mortgage.
Costs and taxes to plan for after buying
The purchase price is only part of the cost. Residential stamp duty is worked out on the price you pay, at 1% on the first €1 million, 2% on the next €500,000 and 6% on anything above €1.5 million. Revenue also applies a 15% rate where one buyer acquires ten or more houses in a 12-month period. Our house purchase checklist sets out the other steps and costs in a typical Irish purchase.
Local Property Tax (LPT) is a yearly charge on residential property. The valuation you declare applies to each year from 2026 to 2030, and Revenue bases it on the value of the property on 1 November 2025.
If you rent the property out
Rental income from an Irish property is taxable in Ireland even if you live in the US, and it must be declared to Revenue. For rent paid from 1 July 2023, the tenant or a collection agent must send Revenue a rental notification and a 20% withholding payment within 21 days of paying the rent. The landlord can claim credit for the amount withheld when filing the annual return. Landlords must also register tenancies with the Residential Tenancies Board. If you later sell, read our guide to capital gains tax on property in Ireland, and remember that your US tax position is separate and is not covered by this guide.
FAQs
Can I buy property remotely from the US?
Yes. The solicitor you instruct will handle everything by email and video. How documents are signed from abroad depends on the transaction, so ask the solicitor you instruct what signing and witnessing arrangements they require.
Can I rent out my Irish property?
Yes — rental income is taxable in Ireland, RTB registration required.
Do I have to pay stamp duty if I am not an Irish resident?
Revenue sets stamp duty by the type of property and the price paid, not by where the buyer lives. Residential rates are 1%, 2% and 6% in bands, and non-residential property is charged at 7.5%.
Do I need to tell Revenue about rent I receive from Ireland?
Yes. Rental income from Irish property must be declared to Revenue, and a 20% withholding payment applies to rent paid to a non-resident landlord from 1 July 2023, collected through the tenant or a collection agent.
Where do I find a solicitor to act for me?
This site is not a solicitor’s practice. Use the Law Society of Ireland Find a Solicitor directory, or join the no-fee solicitor waiting list.
More: US-to-Ireland Checklist
Related services
- Moving to Ireland from USA: Legal Checklist
- Irish Citizenship for Americans
- Tax & Legal Advice for Americans Moving to Ireland
- Conveyancing Ireland (not currently available)
Not currently available — we are working to appoint a new solicitor. OnlineLegalServices.ie is operated by Plus Promotions Limited, which is not a solicitor’s practice and does not give legal advice, so the solicitor service described on this page cannot be ordered here; the page is kept as general information. To instruct a solicitor, use the Law Society of Ireland’s Find a Solicitor directory, or join our no-fee waiting list to be told when solicitor services are available again.