How to Transfer Property to a Family Member in Ireland (2025)
Transferring property to a family member — a child, sibling, or spouse — is a relatively common transaction in Ireland, whether as part of estate planning, a gift, or a sale at below market value. But it is not a simple process and carries significant legal, tax, and practical implications that must be carefully considered. This guide explains the key steps and issues involved.
Types of Family Property Transfers
Family property transfers in Ireland can take several forms:
- Gift: Transferring the property for no consideration (no payment)
- Transfer at undervalue: Selling for less than the open market value
- Transfer as part of estate planning: During your lifetime to reduce the value of your estate for inheritance tax purposes
- Transfer on foot of a separation or divorce settlement
The Legal Process
Like any property transfer in Ireland, a family transfer must be handled by a qualified solicitor. The process involves:
- Obtain a valuation: The property must be professionally valued — this determines the stamp duty and Capital Acquisitions Tax (CAT) position
- Title investigation: Your solicitor checks the title to ensure it can be transferred free of issues
- Draft the transfer deed: A Deed of Transfer or Deed of Gift is prepared and executed
- Revenue filing: A Return is filed with Revenue and any applicable taxes paid
- Registration: The transfer is registered with the Property Registration Authority (PRA)
Stamp Duty on Family Transfers
Stamp duty applies to property transfers in Ireland, including gifts and below-market transfers, based on the market value of the property (not the price paid). Current rates:
- 1% on the first €1 million of market value
- 2% on the balance above €1 million
There is a consanguinity relief reducing stamp duty on certain family transfers by 50% — this applies to transfers between parents, children, grandchildren, siblings, uncles, aunts, and nieces/nephews, subject to conditions.
Capital Acquisitions Tax (CAT) — Inheritance/Gift Tax
If you transfer property to a family member as a gift or at below market value, the recipient may be liable to CAT (gift tax) on the value received. The amount of tax-free transfer depends on the relationship:
- Group A (parent to child): €335,000 lifetime threshold — transfers up to this amount are tax-free. Above this, CAT applies at 33%
- Group B (siblings, grandchildren, nieces/nephews): €32,500 lifetime threshold
- Group C (all others): €16,250 lifetime threshold
These thresholds are lifetime cumulative — all gifts and inheritances from that group count towards the threshold.
Mortgages and Family Transfers
If the property has a mortgage, the lender’s consent is required before any transfer. The lender may require the transferee to take over the mortgage or may insist on repayment. This must be dealt with before the transfer can proceed.
Get Legal Help With Your Property Transfer
Our Clever Conveyance service covers residential property transfers including family transfers at a fixed fee. For estate planning advice involving property, book a 30-minute consultation with one of our property solicitors today. Also see our Will Drafting service for comprehensive estate planning.
This article is for informational purposes only and does not constitute legal advice.
