Stamp Duty
印花税
Paid on purchase — based on the full purchase price
购买时缴纳——基于完整购买价格
Stamp Duty is a one-off tax paid by the buyer at completion. It is calculated on the entire purchase price (not the mortgage), and must be paid within 44 days of the deed being executed.
印花税是买方在交割时缴纳的一次性税款，按完整购买价格（而非按揭金额）计算，须在契约执行后44天内缴纳。
| Property Type房产类型 | Price Band价格区间 | Rate税率 | Effective Cost实际税额 |
|---|---|---|---|
| Residential (house / apartment)住宅（独立屋/公寓） | Up to €1,000,000不超过€1,000,000 | 1% | €10,000 on €1M€1M对应€10,000 |
| Above €1,000,000超过€1,000,000部分 | 2% on excess超出部分2% | €10,000 + 2% above €1M€10,000 + 超出€1M部分×2% | |
| Non-residential (commercial, land)非住宅（商业、土地） | All values所有价值 | 7.5% | — |
| Bulk purchase of 10+ homes (Budget 2025)大宗购入10套+住宅（2025年预算案） | All values所有价值 | 15% | Applies to entire purchase price适用于完整购买价格 |
First-time buyer relief was abolished from November 2023 for residential property. The 1% rate applies equally to all buyers. The 15% bulk purchase rate was introduced in Budget 2025 (effective 20 November 2024) and applies where 10 or more residential units are acquired from the same vendor on the same or connected transactions.
首次购房优惠自2023年11月起对住宅房产已取消。1%税率适用于所有买家。15%大宗购买税率于2025年预算案中引入（自2024年11月20日起生效），适用于从同一卖方在同一或关联交易中购买10套或以上住宅单位的情形。
Quick example: Purchasing a €450,000 apartment → Stamp Duty = €450,000 × 1% = €4,500. Purchasing a €1,200,000 house → €10,000 + (€200,000 × 2%) = €14,000.
示例：购买一套€450,000的公寓→印花税 = €450,000 × 1% = €4,500。购买一套€1,200,000的房子→€10,000 +（€200,000 × 2%）= €14,000。
Rental Income Tax
租金收入税
Irish resident landlords pay income tax, USC and PRSI on net rental profit
爱尔兰居民房东须就净租金利润缴纳所得税、USC及PRSI
Rental income (after allowable deductions) is taxed as ordinary income. The effective tax rate depends on whether your total income falls within the standard rate band.
租金收入（扣除可抵扣支出后）按普通收入征税。实际税率取决于您的总收入是否超出标准税率区间。
| Tax税种 | Rate税率 | Notes备注 |
|---|---|---|
| Income Tax — Standard rate所得税——标准税率 | 20% | Up to €44,000 (single, 2025)不超过€44,000（单身，2025年） |
| Income Tax — Higher rate所得税——高档税率 | 40% | All income above the standard rate band超出标准税率区间的所有收入 |
| Universal Social Charge (USC)全民社会保障税（USC） | 0.5% – 8% | Marginal rate 8% above €70,044; 4% on €25,760–€70,044超过€70,044的边际税率为8%；€25,760–€70,044为4% |
| PRSI (Class S self-employed)PRSI（S类自雇） | 4.2% | On net rental income above €5,000/year适用于年净租金收入超过€5,000的部分 |
Most higher-rate taxpayer investors pay an effective marginal rate of ~52% on net rental income (40% IT + 8% USC + 4.2% PRSI). Allowable deductions reduce the taxable profit significantly — see the Deductions section below.
大多数高税率纳税人投资者对净租金收入需缴纳约52%的边际税率（40%所得税 + 8% USC + 4.2% PRSI）。可抵扣支出可大幅降低应税利润——详见下方扣除章节。
Annual filing: Rental income must be declared on a Form 11 (self-assessed) each year, due by 31 October (extended to mid-November for ROS online filers). Preliminary tax (90% of prior year liability) is also due on the same date.
年度申报：租金收入须每年填报Form 11（自评）申报表，截止日期为10月31日（通过ROS在线申报可延至11月中旬）。预缴税款（上年度应缴税额的90%）亦于同日到期。
Non-Resident Landlord Rules
非居民房东规则
20% withholding tax applies — two options for collection
适用20%预扣税——两种缴纳方式
If you live outside Ireland (non-resident), you are still liable for Irish tax on Irish rental income. Revenue requires that tax is collected at source — you have two options:
若您居住在爱尔兰境外（非居民），仍须就爱尔兰境内租金收入缴纳爱尔兰税款。税务局要求在来源处扣缴税款——您有以下两种选择：
| Option方式 | How it works操作方式 | Practical notes实际说明 |
|---|---|---|
| 1. Appoint a Collection Agent1. 委任代收代理人 | Nominate an Irish-resident person or letting agent to collect rent on your behalf and pay tax to Revenue. Agent files returns and remits tax.指定爱尔兰居民或出租中介代您收取租金并向税务局缴税。代理人负责申报和缴款。 | Most common for overseas investors. Property management companies typically offer this service for ~8–12% of gross rent.海外投资者最常采用的方式。房产管理公司通常收取约8–12%租金总额的服务费。 |
| 2. Tenant Deduction2. 租客代扣 | Tenant deducts 20% from each rent payment and remits it to Revenue directly, using Form R185. They give you the net rent.租客从每笔租金中扣留20%，使用Form R185直接汇至税务局。您收取净租金。 | Practically unusual — most tenants are unwilling. If no collection agent is appointed, the tenant is legally required to deduct.实际较少见——大多数租客不愿配合。若未委任代收代理人，租客在法律上须代扣税款。 |
Regardless of the withholding method, you must file an annual Form 11 with Revenue to declare rental income, claim deductions, and pay any remaining tax (or claim refunds if overpaid). You will need an Irish PPS number.
无论采用哪种预扣税方式，您均须每年向税务局申报Form 11，申报租金收入、申请扣减，并缴纳余额税款（如已多缴则申请退税）。您需要爱尔兰PPS号码。
Tax treaty relief: Ireland has double taxation treaties with 74 countries. Non-residents may be eligible to offset Irish tax paid against home-country tax obligations. Check with a qualified tax adviser in both jurisdictions.
税收协定优惠：爱尔兰与74个国家签订了双重征税协定。非居民可能有资格将已缴纳的爱尔兰税款抵扣其本国税务义务。请咨询两地合资格税务顾问。
Capital Gains Tax (CGT)
资本利得税（CGT）
33% on gain above the annual exemption — payable on disposal
超出年度免税额的增值部分按33%征税——处置时缴纳
CGT applies when you sell an Irish property at a profit. The gain is the sale price minus the original purchase price and allowable costs.
资本利得税（CGT）适用于您出售爱尔兰房产获利的情形。增值额为售价减去原始购买价格及可允许费用。
| Item项目 | Detail详情 |
|---|---|
| CGT RateCGT税率 | 33% |
| Annual personal exemption年度个人免税额 | €1,270 per person, per year (not transferable between years)每人每年€1,270（不可跨年度转移） |
| Indexation relief通胀指数化减免 | Available for assets acquired before 31 December 2002 — adjusts cost for inflation适用于2002年12月31日前购入的资产——按通胀调整成本 |
| Payment deadline (Jan–Nov disposals)缴税截止日（1–11月处置） | 15 December of the same year同年12月15日 |
| Payment deadline (December disposals)缴税截止日（12月处置） | 31 January of the following year次年1月31日 |
Allowable costs that reduce your gain: purchase price, Stamp Duty, solicitor fees, survey fees, estate agent fees on sale, legal fees on sale, capital improvements (not repairs), and enhancement expenditure.
可降低增值额的允许费用：购买价格、印花税、律师费、勘测费、出售中介费、出售法律费用、资本改善支出（非维修）及增值支出。
Example: Buy at €300,000, sell at €450,000 after 7 years. Selling costs €8,000. Gain = €450,000 − €300,000 − €8,000 = €142,000. Less annual exemption €1,270 = taxable gain €140,730. CGT = €140,730 × 33% = €46,441.
示例：以€300,000购入，7年后以€450,000出售，出售费用€8,000。增值额 = €450,000 − €300,000 − €8,000 = €142,000。减去年度免税额€1,270 = 应税增值额€140,730。CGT = €140,730 × 33% = €46,441。
Principal Private Residence (PPR) relief: If the property was your main home for any period, the gain may be partly exempt in proportion to the time lived there. Final 12 months of ownership always count as PPR even if not resident. This does not apply to pure investment properties.
主要私人住宅（PPR）减免：若该房产曾作为您的主要住所，增值额可按居住时间比例部分豁免。拥有权最后12个月即使未居住也计入PPR时间。此规则不适用于纯投资性房产。
Local Property Tax (LPT)
地方房产税（LPT）
Annual self-assessed tax based on Revenue valuation bands — updated 2022
基于Revenue估值区间的年度自评税——2022年更新
LPT is payable annually by all residential property owners. Valuation bands were reset in 2022 (based on 1 November 2021 values) and are fixed until the next revaluation (scheduled for 2025, but not yet confirmed). Local authorities can vary the rate by up to ±15% of the base amount.
地方房产税（LPT）须由所有住宅房产业主每年缴纳。估值区间于2022年重置（以2021年11月1日价值为基准），并固定至下次重新估值（计划于2025年，但尚未确认）。地方当局可在基准金额±15%范围内调整税率。
| Valuation Band估值区间 | Mid-point中值 | Annual LPT (base)年度LPT（基准） |
|---|---|---|
| Up to €200,000 | €100,000 | €90 |
| €200,001 – €262,500 | €231,250 | €225 |
| €262,501 – €350,000 | €306,250 | €315 |
| €350,001 – €437,500 | €393,750 | €405 |
| €437,501 – €525,000 | €481,250 | €495 |
| €525,001 – €612,500 | €568,750 | €585 |
| €612,501 – €700,000 | €656,250 | €675 |
| €700,001 – €787,500 | €743,750 | €765 |
| €787,501 – €875,000 | €831,250 | €855 |
| €875,001 – €962,500 | €918,750 | €945 |
| €962,501 – €1,050,000 | €1,006,250 | €1,035 |
| Above €1,050,000超过€1,050,000 | Self-assessed at 0.1029% up to €1.75M, then 0.3% above自评：€175万以下0.1029%，€175万以上0.3% | |
LPT is deductible against rental income as an allowable expense. Dublin City Council has consistently applied the maximum local adjustment (currently +15%), so actual LPT may be higher than the base rate shown above. Check your local authority's current rate at Revenue.ie.
LPT可作为可抵扣支出从租金收入中扣减。都柏林市议会一直采用最大地方调整幅度（目前为+15%），因此实际LPT可能高于上述基准税率。请在Revenue.ie查询您所在地方当局的现行税率。
Allowable Deductions Against Rental Income
租金收入可抵扣支出
Reduce your taxable profit — must be wholly and exclusively for rental purposes
减少应税利润——必须完全且专用于出租目的
| Deductible Expense可抵扣支出 | Rules & Limits规则及限额 |
|---|---|
| Management / letting agent fees管理/出租中介费 | 100% deductible — typically 8–12% of gross rent100%可抵扣——通常为租金总额的8–12% |
| Mortgage interest房贷利息 | 100% deductible from 2024 (was 80% pre-2023). Property must be registered with RTB and rents must comply with RPZ rules.自2024年起100%可抵扣（2023年前为80%）。房产须在RTB注册，租金须符合RPZ规定。 |
| Repairs and maintenance维修与保养 | 100% deductible — routine repairs only (not improvements/capital expenditure)100%可抵扣——仅限日常维修（不含改善/资本支出） |
| Insurance (buildings + contents)保险（建筑及内容） | 100% deductible100%可抵扣 |
| Local Property Tax (LPT)地方房产税（LPT） | 100% deductible100%可抵扣 |
| Accountancy / tax preparation fees会计/税务申报费 | 100% deductible100%可抵扣 |
| RTB registration feeRTB注册费 | 100% deductible (landlords must register with RTB or lose mortgage interest deduction)100%可抵扣（房东须向RTB注册，否则丧失房贷利息抵扣权） |
| Wear & tear (depreciation on furniture/fittings)损耗折旧（家具及配件） | 12.5% per year on cost of qualifying plant and furniture, over 8 years符合条件的设备及家具成本的12.5%，分8年抵扣 |
| Pre-letting expenses出租前支出 | Allowable if incurred in the 12 months before first letting — e.g. painting, repairs首次出租前12个月内发生的支出可抵扣——如粉刷、维修等 |
Mortgage interest — key condition: To claim 100% mortgage interest relief, the property must be registered with the Residential Tenancies Board (RTB) and the rent charged must not exceed the applicable RPZ rent cap. Failure to comply with either condition removes the deduction entirely.
房贷利息——关键条件：申请100%房贷利息减免，房产须在住宅租约委员会（RTB）注册，且所收租金不得超过适用的RPZ租金上限。违反任一条件将完全失去抵扣资格。
What is NOT deductible: Capital expenditure (extensions, new kitchens), principal mortgage repayments, legal costs for acquisition, personal expenses, depreciation of the building itself.
不可抵扣项目：资本支出（扩建、新厨房）、本金还款、收购法律费用、个人支出、建筑物本身的折旧。
Rent Pressure Zone (RPZ) Rules
租金压力区（RPZ）规则
All of Ireland is now an RPZ — rent increases capped since June 2025
全爱尔兰现已成为RPZ——2025年6月起租金涨幅受限
From June 2025, the entire country of Ireland is designated a Rent Pressure Zone (RPZ). This means:
自2025年6月起，爱尔兰全国被划定为租金压力区（RPZ）。这意味着：
| Rule规则 | Detail详情 |
|---|---|
| Annual rent increase cap年度租金涨幅上限 | CPI inflation rate or 2%, whichever is lowerCPI通胀率或2%，取较低者 |
| Effective from生效日期 | 1 March 2026 (new cap; previously linked to HICP)2026年3月1日（新上限；此前与HICP挂钩） |
| Notice period for increase涨租通知期 | 90 days written notice required before any rent increase takes effect任何租金上调生效前须提前90天书面通知 |
| Frequency of increases涨租频率 | No more than once every 12 months每12个月不超过一次 |
| New tenancies新租约 | Rent must not exceed the last registered RTB rent for the property (if within 2 years)租金不得超过该房产最近RTB登记租金（如在2年内） |
| RTB registrationRTB注册 | Mandatory for all rental properties — tenancy must be registered within 1 month of commencement所有出租房产强制要求——租约须在开始后1个月内注册 |
Investment implication: With rent increases capped at CPI/2%, future income growth should be modelled conservatively. At current Irish CPI of ~2%, the cap allows only €20/month increase on a €1,000/month rent per year.
投资影响：由于租金涨幅上限为CPI/2%，未来收入增长模型应保守估计。按爱尔兰当前CPI约2%，对于月租€1,000的房产，每年最多仅可涨€20。
Use our Net Return Calculator to model your return under RPZ constraints, and our Yield Calculator to compare current rents across all 26 counties.
Short-Term Letting Regulations (Airbnb)
短期出租法规（Airbnb）
Nationwide restrictions since June 2025 — critical for overseas investors
2025年6月起全国实施限制——海外投资者必读
Since 2019, Ireland has progressively restricted short-term letting (STL) of entire homes in Rent Pressure Zones. Since June 2025, the entire country is an RPZ — meaning these restrictions now apply nationwide.
自2019年起，爱尔兰逐步限制在租金压力区（RPZ）内整套房屋的短期出租（STL）。自2025年6月起，爱尔兰全国均已成为RPZ——这意味着上述限制现已在全国范围内适用。
| Rule规则 | Detail详情 |
|---|---|
| Primary Residence Rule主要住所规则 | You may only short-let a property that is your principal private residence (PPR). Investor-owned properties where you do not live cannot be listed on Airbnb or similar platforms without planning permission for change of use.您只能对主要私人住所（PPR）进行短期出租。您未居住的投资性房产，未经变更用途规划许可，不得在Airbnb等平台上挂牌。 |
| 90-Day Cap (owner-occupiers)90天上限（自住业主） | Owner-occupiers may rent their home (or a room) for short-term lets up to 90 days per year without planning permission. Beyond 90 days, a change-of-use planning permission is required from the local authority.自住业主每年可在无需规划许可的情况下短期出租其住宅（或其中一间房）最多90天。超出90天须向地方当局申请变更用途规划许可。 |
| Registration Requirement注册要求 | All STL operators must register with their local authority and obtain a registration number. This is required by platforms from 2025 under EU Regulation 2024/1028. Unregistered listings may be removed by platforms.所有短期出租运营者须向地方当局登记并获取注册号码。根据欧盟法规2024/1028，平台自2025年起要求提供注册号码，未注册的房源可能被平台下架。 |
| Enforcement & Penalties执法与处罚 | Local authorities can issue compliance notices and fines up to €5,000 for breaches. Under the EU STR Regulation (effective May 2025), platforms (Airbnb, VRBO) are required to share host registration data with authorities, significantly increasing enforcement capacity.地方当局可就违规行为发出合规通知并处以最高€5,000的罚款。根据欧盟STR法规（2025年5月起生效），Airbnb、VRBO等平台须向当局共享房东注册数据，大幅提升执法能力。 |
Tax treatment — Rent-a-Room Relief: If you rent a room in your PPR (while you continue to live there), income up to €14,000/year is exempt from income tax under Rent-a-Room Relief. This relief does not apply to whole-property short-term lets, even if the property is your PPR.
税务处理——租房减免：若您在自己的PPR（主要私人住所）内出租一间房间（同时继续居住），在"租房减免"（Rent-a-Room Relief）下，年收入不超过€14,000的部分可豁免所得税。此减免不适用于整套房产的短期出租，即便该房产是您的PPR。
Whole-property STL income: Income from letting an entire property short-term is treated as rental income subject to standard income tax rules (20% or 40% + USC + PRSI). Non-resident landlords face 20% withholding. All platform income (Airbnb payouts) must be declared to Revenue on a Form 11.
整套房产短期出租收入：整套房产短期出租所得按租金收入处理，须缴纳标准所得税（20%或40%）+ USC + PRSI。非居民房东须承担20%预扣税。所有平台收入（如Airbnb打款）须在Form 11中向Revenue申报。
⚠ Investment Strategy Warning: Investors who purchase Irish property intending to operate short-term lets (Airbnb) on an investor basis face significant legal and financial risk. Without planning permission for change-of-use, operating an STL on a non-PPR property is a planning breach. The EU STR Regulation (effective May 2025) creates a pan-European registration and data-sharing framework that significantly increases enforcement capacity. Before purchasing, verify local planning policy with the relevant local authority.
⚠ 投资策略警告：购买爱尔兰房产并打算以投资者身份运营短期出租（Airbnb）的投资者面临重大法律和财务风险。在未取得变更用途规划许可的情况下，在非PPR房产上运营短期出租属于规划违规。欧盟STR法规（2025年5月起生效）建立了泛欧洲注册和数据共享框架，大幅提升了执法能力。购买前请向相关地方当局核实当地规划政策。
Sources: Planning and Development (Short-Term Lettings) Regulations 2019 · Planning and Development Act 2024 · EU Regulation 2024/1028 (STR Regulation) · Revenue.ie · gov.ie — Short-Term Letting 来源：《2019年规划与开发（短期出租）条例》·《2024年规划与开发法》· 欧盟法规2024/1028（STR法规）· Revenue.ie · gov.ie — 短期出租
Quick Reference — Key Numbers
快速参考——关键数字
Stamp Duty (residential, ≤€1M)印花税（住宅，≤€1M）
1%
Stamp Duty (residential, >€1M excess)印花税（住宅，>€1M超出部分）
2%
Stamp Duty (bulk purchase 10+ units, Budget 2025)印花税（大宗购入10套+，2025年预算案）
15%
Non-resident withholding tax on rent非居民租金预扣税
20%
Income tax — standard rate所得税——标准税率
20%
Income tax — higher rate所得税——高档税率
40%
USC marginal rate (>€70,044)USC边际税率（>€70,044）
8%
PRSI — Class S (self-employed landlord)PRSI——S类（自雇房东）
4.2%
Effective marginal rate (higher-rate taxpayer)有效边际税率（高税率纳税人）
~52%
Mortgage interest deductibility房贷利息可抵扣性
100% (since 2024)100%（自2024年）
Capital Gains Tax (CGT)资本利得税（CGT）
33%
CGT annual personal exemptionCGT年度个人免税额
€1,270/year
LPT — €300k property (base rate)LPT——€30万房产（基准税率）
€315/year
LPT — €500k property (base rate)LPT——€50万房产（基准税率）
€495/year
RPZ rent increase cap (from Mar 2026)RPZ租金涨幅上限（2026年3月起）
CPI or 2%, lowerCPI或2%，取低值
RTB registration — required withinRTB注册——须在以内完成
1 month1个月
Annual tax return (Form 11) deadline年度纳税申报（Form 11）截止日
31 Oct (ROS: ~14 Nov)10月31日（ROS：约11月14日）
Important: This guide is for informational purposes only and does not constitute tax or financial advice. Tax rules change frequently. Always consult a qualified Irish tax adviser (e.g., a Chartered Tax Adviser registered with the Irish Tax Institute) before making investment decisions. Data sourced from Revenue.ie and the Residential Tenancies Board — correct as of April 2026.
Useful official sources: Revenue.ie — Property taxes · Residential Tenancies Board (RTB) · Revenue — Rental Income guidelines (PDF)
Useful official sources: Revenue.ie — Property taxes · Residential Tenancies Board (RTB) · Revenue — Rental Income guidelines (PDF)
重要声明：本指南仅供参考，不构成税务或财务建议。税收规则经常变化。在做出投资决策前，请务必咨询合资格的爱尔兰税务顾问（如注册于爱尔兰税务学院的注册税务顾问）。数据来源于Revenue.ie及住宅租约委员会——截至2026年4月准确无误。
官方参考来源： Revenue.ie — 房产税 · 住宅租约委员会（RTB） · Revenue — 租金收入指引（PDF）
官方参考来源： Revenue.ie — 房产税 · 住宅租约委员会（RTB） · Revenue — 租金收入指引（PDF）