Housing taxes and reliefs

You can claim an income tax credit for rent paid. Find out how to qualify for and apply for the credit.

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

Local Property Tax is a self-assessment tax. There are tools and information sources that you can use to help you assess the value of your residential property.

You can pay your Local Property Tax (LPT) in a variety of ways. This page explains your options.

The Local Property Tax is a tax payable on residential property. This document gives information about who qualifies for deferral and how to defer payment of the tax.

The Local Property Tax is a tax payable on residential property. This document gives information about properties that are exempt from the tax.

You can claim tax relief on some housing expenses and income. Find out more.

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.

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.

Gives information about the new Rent Tax Credit. Describes the requirement to deduct tax from your rent payments if your landlord lives abroad, unless you pay rent through a collection agent.

From 2024, a new Residential Zoned Land Tax (RZLT) will be charged on land that is zoned and serviced for residential use.