Taxes, charges and reliefs

The Local Property Tax (LPT) is payable on residential property. It is collected by Revenue.

Stamp duty is paid on the transfer of property

Mortgage interest relief ended on 1 January 2021. This page describes how mortgage interest relief worked when it was available.

Describes the rules on tax relief for private tenants, which is being phased out. Also covers the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through an agent.

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.