Ireland Wealth & Property Tax
Detailed wealth & property tax rates and rules for Ireland in 2026.
Wealth Tax
Ireland does not levy a wealth tax. There have been periodic proposals for such a tax, particularly on high-value assets, but none have been enacted.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Ireland levies Capital Acquisitions Tax (CAT) at 33% on gifts and inheritances above tax-free thresholds. Group A (parent to child): €335,000 tax-free. Group B (siblings, grandchildren, nieces/nephews): €32,500. Group C (all others): €16,250. These are lifetime thresholds (cumulative). Agricultural and business relief can reduce the taxable value by 90%. The dwelling house exemption may exempt the family home.
Top Rate
33%
Property Tax
Ireland levies a Local Property Tax (LPT) on residential properties based on the property's market value, with rates from 0.1029% to 0.25% (higher for properties above €1.75 million). A stamp duty of 1% applies to residential property purchases up to €1 million and 2% above. Commercial property stamp duty is 7.5%. A 10% stamp duty applies to bulk purchases of 10+ residential properties.
How Ireland Wealth Tax compares
Ireland does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
