Taxes, charges and reliefs

Local Property Tax (LPT)
The Local Property Tax (LPT) is payable on residential property. It is collected by Revenue.
This document is in: Housing taxes and reliefs

Stamp duty on property
Stamp duty is paid on the transfer of property
This document is in: Buying a home

Mortgage interest relief
Mortgage interest relief ended on 1 January 2021. This page describes how mortgage interest relief worked when it was available.
This document is in: Buying a home

Tax issues for tenants
Describes the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through a collection agent. Gives information about the tax relief on rent, which is no longer available.
This document is in: Renting a home

Renting out a room in your home
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.
This document is in: Home owners