Ireland – Selling Property

What steps are involved in selling property in Ireland?

Whether you opt to market your property through an agent or independently, certain steps are legally required in Ireland. The conveyancing process is solicitor-led throughout — the legal transfer of ownership must be managed by a qualified solicitor in every case. Below is the standard sequence from start to finish.

1. Engage a solicitor from the outset. A solicitor is indispensable for drafting and reviewing contracts, responding to legal queries, managing the transfer of title deeds, and ensuring all statutory obligations are fulfilled. Engaging one early is crucial, as obtaining title deeds can take a number of weeks. The Law Society of Ireland offers useful guidance on what sellers should have in order before proceeding.
2. Arrange a Building Energy Rating (BER) certificate. Before you can advertise your home for sale, you must hold a valid BER certificate. This document rates your property’s energy efficiency — covering heating, hot water, ventilation, and lighting — on a scale from A (most efficient) to G (least efficient). Assessments typically cost between €150 and €300 depending on the size and location of the property, and the certificate is valid for ten years. Assessors must be registered with the Sustainable Energy Authority of Ireland (SEAI).
3. Assemble the required documentation. Title deeds establish your legal ownership of the property — if a mortgage is in place, your lender will typically hold these. You will also need to demonstrate that Local Property Tax (LPT) has been paid, provide planning permissions and building regulation compliance certificates for any structural alterations or extensions, and — where relevant — furnish the buyer with a valid septic tank registration certificate.
4. Obtain a valuation and determine your asking price. Review recent comparable transactions on the Property Price Register — which records all completed residential sales in Ireland — to arrive at a realistic and well-supported asking price. Setting a price that is too high can put buyers off, while pricing too low risks leaving money on the table.
5. Market the property and host viewings. Properties can be listed on Ireland’s leading portals, including Daft.ie and MyHome.ie, whether sold through an agent or privately. An estate agent will handle photography, prepare the listing, and promote the property across digital and social platforms. Sellers going the private route must manage all of this themselves.
6. Review offers and agree a sale. When you accept an offer, the property is listed as “sale agreed” and the buyer will pay a booking deposit to the agent. The amount of this deposit varies — it may be a fixed sum such as €5,000 or a small percentage of the agreed price.
7. Exchange contracts. Both seller and buyer sign identical copies of the sale contract, which their respective solicitors then exchange. From this point, the transaction is legally binding. The buyer typically pays a deposit equivalent to 10% of the purchase price at this stage.
8. Complete the transaction. Once the buyer’s solicitor has concluded all due diligence and legal checks, a closing date is set. On that date, the balance of the purchase price is transferred via the buyer’s solicitor, title deeds are handed over to the buyer, and your solicitor releases the net proceeds to you.

Do most sellers in Ireland use an estate agent, or is private selling common?

Although selling privately can mean lower upfront costs, the overwhelming majority of Irish sellers choose to work with a licensed estate agent. Unlike markets such as France or Australia — where private sale platforms have captured a meaningful share of transactions — Ireland’s property market remains strongly agent-oriented, though the rise of online-only and hybrid listing services is beginning to shift that landscape.

All licensed agents in Ireland are required to present you with a Property Service Agreement, a statutory document issued by the Property Services Regulatory Authority (PSRA), before any work begins. The PSRA licenses and regulates estate agents, letting agents, and management agents operating in Ireland — sellers should confirm an agent’s licence status through the PSRA register before entering into any agreement.

Agent commission rates typically fall between 1% and 2.5% of the final sale price, exclusive of VAT. On a property selling for €250,000, that translates to a commission of between €2,500 and €6,250 before VAT is added. An increasing number of agents now offer flat-fee or hybrid arrangements, which can be more cost-effective for sellers of higher-value properties.

Private sellers can list directly on portals such as Daft.ie and MyHome.ie. However, without an agent, the seller bears full responsibility for viewings, price negotiations, and communications with their solicitor. It is important to note that a solicitor remains legally required in every sale, regardless of whether an agent is involved.

How does capital gains tax apply when selling property in Ireland?

Capital gains tax (CGT) is levied on the profit arising when an asset that has grown in value is sold or otherwise disposed of. In Ireland, the standard CGT rate stands at 33% as of 2025, which is among the higher rates within the European Union. You should always confirm the prevailing rate with Revenue’s CGT guidance before completing a sale, as rates are subject to change.

Every individual is entitled to a personal annual exemption of €1,270 — where total chargeable gains for the year fall below this threshold, no CGT is payable. The taxable gain is calculated as the difference between the sale price and the original acquisition cost, reduced by any allowable deductions. These deductions include the cost of acquiring the property (covering legal fees, stamp duty, and auctioneer’s fees at the time of purchase), costs incurred in selling (such as solicitor’s fees, agent commission, and advertising costs), and the cost of any capital improvements made to the property that added to its value.

Principal Private Residence (PPR) Relief is the most significant exemption available to homeowners. If the property you are selling has been your primary residence, you may qualify for PPR relief, which can eliminate or substantially reduce any CGT liability. Any second home or investment property, however, will be liable to CGT in full. To qualify for full relief, the property must have been your sole or main home throughout the entire period of ownership, no part of it must have been used exclusively for business purposes, and the associated land must generally not exceed 0.4 hectares (approximately one acre). Where all of these conditions are satisfied, any profit on the sale will be entirely free from CGT.

For sellers who are not resident in Ireland, the rules are clearly defined. A non-Irish resident individual who is also not ordinarily resident in Ireland is liable to Irish CGT on gains arising from the disposal of Irish “specified” assets — a category that includes land and buildings situated in Ireland. A CGT rate of 33% applies to any such gain, mirroring the approach taken by many other countries when taxing non-residents on domestic property gains.

CGT payment deadlines depend on when the disposal occurs. Where a disposal takes place between 1 January and 30 November (the initial period), the CGT liability is payable by 15 December of the same year. For disposals made during December (the later period), the liability is due by 31 January of the following year. Returns must be filed separately through Revenue’s online system (ROS) or by submitting Form CG1.

What other taxes and costs do sellers face in Ireland?

In contrast to many European countries where sellers are required to pay a transfer tax or notary fees, Irish sellers are not liable for stamp duty — this obligation rests with the buyer. Nevertheless, there are several other costs and financial obligations that sellers should plan for carefully.

Estate agent commission is usually the single largest selling cost. Most agents charge a percentage of the final sale price, though flat-fee and hybrid options are increasingly available. For residential properties, commission rates generally range from 1% to 2% of the sale price, plus VAT.

Solicitor fees vary widely and may be structured either as a percentage of the sale price or as a fixed fee, with additional charges for correspondence, search fees, postage, and deed registration. It is advisable to obtain several written quotes in advance — ensuring each quote sets out all professional charges and ancillary costs — before appointing a solicitor.

Local Property Tax (LPT) must be fully up to date before a sale can proceed. You will need your LPT property ID number and documentary evidence that all LPT due from 2013 onwards has been paid. Full guidance is available on the Revenue website. If you are selling a second home or investment property, you may also be required to produce documentation clearing any Non-Principal Private Residence (NPPR) charges from prior years.

In total, selling costs typically amount to between 3% and 5% of the sale price, though the precise figure will depend on factors such as your mortgage position, the condition of the property, and the level of service you choose. Always verify current figures with your solicitor and with Revenue before proceeding.

What legal obligations must property sellers in Ireland fulfil?

Irish property law imposes a number of mandatory requirements on sellers, all of which apply irrespective of whether a sale is conducted through an agent or independently. Failure to comply with any of these can cause significant delays or, in some cases, cause a sale to fall through entirely.

Building Energy Rating (BER) certificate: Since 2009, having a valid BER certificate in place before advertising any property for sale has been a legal requirement in Ireland. The certificate rates the property’s energy performance on a scale from A (most efficient) to G (least efficient). It is comparable to the Energy Performance Certificate (EPC) used in the United Kingdom, or the Diagnostique de Performance Énergétique (DPE) in France. The assessment must be conducted by an assessor registered with the SEAI.

Title and planning compliance: Sellers are required to review their property title to identify any potential issues — such as alterations or extensions that were carried out without obtaining planning permission or building regulation consent. Any such matters should be resolved, or at a minimum clearly disclosed to the buyer, before contracts are exchanged. The Property Registration Authority of Ireland (PRAI) administers the Land Registry and Registry of Deeds, where title can be verified.

Disclosure and documentation: Where the property being sold is a flat or apartment within a managed development, the seller must provide details of the management company and managing agents, up-to-date receipts for service charges, and a copy of any applicable house rules. In addition, results of any radon testing carried out on the property, along with records of any associated remedial works, must be disclosed to the buyer.

Additional requirements for non-resident sellers: Sellers based outside Ireland face further legal obligations that must be addressed with care. Most significantly, a CGT clearance certificate (CG50A) is required — without it, the buyer is legally obliged to retain 15% of the purchase price. There is also a separate tax clearance process that must be completed before a solicitor is permitted to release sale proceeds to a non-resident vendor. These requirements are in addition to all the standard obligations that apply to every seller. Non-residents are strongly advised to appoint both an Irish solicitor and an Irish tax adviser before marketing their property.

How do exchange and completion work in the Irish property market?

The Irish conveyancing system is managed entirely by solicitors rather than notaries — unlike the systems used in France, Spain, or Germany, where a notary plays a central and formal role in the transaction. In Ireland, the solicitors representing each party take full responsibility for the legal process from the drafting of contracts through to final completion.

Once an offer has been agreed, the sale contract is drafted and executed by both parties, setting out the terms of the transaction, including the agreed price and deposit arrangements. The buyer typically pays a deposit of 10% at this stage — if a booking deposit was already paid when the offer was accepted, the balance is paid on signing. Once the buyer’s solicitor has completed all necessary due diligence and legal checks, the process advances to completion.

A closing date is agreed by both parties, on which all final paperwork is executed. The buyer transfers the outstanding balance through their solicitor, title deeds are formally handed over to the buyer, and the seller’s solicitor then releases the net proceeds to the seller.

The conveyancing process itself can span several weeks — retrieving title deeds from a mortgage lender alone can take up to eight weeks — which is precisely why solicitors should be engaged at the very start of the process rather than after an offer has been received. Overall, the time required to complete a sale in Ireland varies depending on the complexity of the transaction and the location of the property, with properties in cities and high-demand areas tending to sell more quickly. The average timeline from listing to completion is around three to six months, broadly comparable to the experience in the United Kingdom.

All completed transactions are recorded on the Residential Property Price Register, which is freely accessible to the public and gives both buyers and sellers clear visibility of what comparable homes have actually sold for.

Is property exchange or part-exchange available in Ireland?

Direct property swaps — where two parties transfer their respective properties to one another without a conventional cash sale — are neither a recognised convention nor a common practice in the Irish property market. The vast majority of transactions are straightforward open-market sales in which each property is sold independently.

That said, there is no legal prohibition on exchanging properties directly. From a tax perspective, such an exchange is treated as a disposal for CGT purposes in the same manner as any other sale, meaning CGT will be calculated on any gain, with the market value of the property at the date of the exchange used as the basis for the calculation. Anyone considering this approach should take specialist legal and tax advice at an early stage, as the contractual mechanics would need to be carefully structured to protect both parties.

A more common scenario in Ireland is the simultaneous sale and purchase — frequently referred to as a “chain” — where a seller is also buying a new home at the same time. Coordinating both transactions so that neither falls through requires careful timing and close communication between all parties involved. While this is not the same as a formal property exchange, it serves a similar practical function for the many homeowners who are moving rather than simply selling.

Part-exchange schemes — in which a property developer accepts an existing home as part payment towards a new-build purchase — do exist in Ireland, but they are offered only selectively by certain developers, typically on larger housing schemes. Such schemes are considerably less widespread than in the United Kingdom, where part-exchange has become a well-established feature of the new-build market. Any seller exploring this route should have the terms reviewed carefully by their solicitor and should seek advice from a qualified Irish tax adviser to understand the CGT implications.

What do foreign sellers need to know about repatriating sale proceeds from Ireland?

As a member of the eurozone, Ireland imposes no currency controls and places no restrictions on transferring funds internationally. Once all Irish tax obligations have been satisfied, there is no governmental approval process required to move your sale proceeds out of the country. However, before a solicitor can lawfully release funds to a non-resident seller, specific Revenue requirements must first be met.

The CGT clearance process for non-resident sellers is the pivotal procedural step. If you are not tax resident in Ireland and are selling Irish property, you must obtain Non-Resident CGT Clearance from Revenue before your solicitor is permitted to release your sale proceeds. This clearance confirms that any CGT due on the transaction has been properly accounted for — without it, your solicitor has no legal authority to pay out the funds.

Revenue has committed to responding within 35 working days to confirm either that a review will be conducted, that additional information is required, or that clearance has been granted. If no response is received within 35 working days, the agent who submitted the clearance application is entitled to distribute the proceeds to the non-resident vendor. Sellers should factor this potential waiting period into any financial planning that depends on the timely receipt of sale proceeds.

The steps for non-resident sellers seeking CGT clearance are as follows:

1. Appoint an Irish tax agent — non-residents must engage an Irish accountant or tax adviser to act on their behalf throughout the process.
2. Register for a Personal Public Service Number (PPSN) and for CGT if you do not already have these — your tax agent can assist with both registrations.
3. Prepare and submit a CGT return — your tax agent calculates the gain (if any) and files Form CG1 on your behalf.
4. Submit a clearance application via Revenue Online Service (ROS) under Capital Gains Tax > Non-Residents.
5. Allow up to 35 working days for a response — if Revenue raises no issues, clearance is deemed to have been granted and the solicitor may release the funds. If Revenue completes its review sooner, it will issue a formal clearance letter.

Double taxation agreements: Ireland maintains an extensive network of double taxation treaties that can prevent the same gain from being taxed in full in both Ireland and your country of residence. The terms of these treaties differ considerably from country to country, however, and you should take advice from both a qualified Irish tax adviser and a tax professional in your home jurisdiction to understand your complete position before completing the sale. Revenue publishes a full list of Ireland’s double taxation agreements on its website.

Ireland applies a 183-day rule for determining tax residency — spending 183 days or more in Ireland during a calendar year makes you a tax resident for that year. Your residency status on the date of disposal will have a direct bearing on how your CGT liability is assessed.

Once proceeds have been released, there are no Irish restrictions on converting euros into another currency or remitting funds to an overseas bank account. It is worth comparing fees and exchange rates across specialist currency transfer providers, as the rates offered by high-street banks are frequently less competitive than those available from dedicated foreign exchange services — particularly when moving large sums. Always seek guidance from a regulated financial adviser when managing significant international transfers.

Frequently asked questions

How long does the whole selling process take in Ireland, from listing to completion?

The time required to complete a property sale in Ireland varies depending on the complexity of the transaction and the location of the property — homes in cities and areas with high demand tend to sell more quickly. As a general guide, most sales take between three and six months from listing to completion. Where there are complications with the title, issues relating to mortgage redemption, or a chain of dependent transactions, the process may take considerably longer.

What happens if the buyer pulls out after a sale is agreed?

Until contracts have been formally exchanged and signed by both parties, a sale in Ireland has no legal force. During the “sale agreed” phase, either side can withdraw without incurring legal liability — though a buyer who walks away at this stage would generally lose their booking deposit. The booking deposit is returnable if the buyer decides not to proceed before contracts are signed. Once contracts have been exchanged, however, withdrawal becomes a legal matter and the party in default may be exposed to financial penalties — your solicitor will advise you on the remedies available in your specific circumstances.

Can I sell my Irish property remotely, from abroad?

Yes — selling Irish property from abroad is entirely possible, though it requires careful advance planning. You will need to engage an Irish solicitor to handle the conveyancing and an Irish tax adviser to manage your CGT obligations. If you are unable to travel to Ireland for the closing, you may grant a trusted individual a Power of Attorney to execute documents on your behalf. This arrangement must be discussed with your solicitor well in advance, as the Power of Attorney document must be correctly executed to be legally effective in Ireland.

Do I need to pay tax in both Ireland and my home country when I sell?

Possibly. Ireland will assess CGT on any gain arising from the sale of Irish property regardless of where the seller is resident, and your country of residence may independently levy tax on the same gain. Ireland has double taxation agreements with many countries, however, which may allow you to credit Irish CGT paid against any tax liability arising in your home country. The precise treatment depends on the specific treaty in force between Ireland and your country of residence. It is essential to take professional tax advice in both countries before finalising any sale.

Is there a withholding tax on the sale proceeds for high-value properties?

Where the sale value of an Irish property exceeds €500,000 for commercial property, or €1 million for residential property, the purchaser is required by law to withhold 15% of the purchase price — unless the vendor has obtained a CG50 pre-clearance certificate from Revenue. An Irish resident taxpayer making a disposal is entitled to such a clearance certificate as of right, provided the application is submitted in good time. Non-resident sellers should apply as early as possible in the process to avoid any delay to closing.

What documents do I need to have ready before I list my property for sale?

The key documents you will need include: title deeds or confirmation from your mortgage lender of how these will be obtained; a valid Building Energy Rating (BER) certificate; documentary evidence that Local Property Tax (LPT) is fully up to date; planning permissions and building regulation compliance certificates for any extensions or structural changes; and, where the property is an apartment or managed unit, details of the management company and receipts for service charge payments. Results of any radon testing carried out on the property, along with details of any remediation works undertaken, should also be made available. Having all of these documents assembled before listing helps prevent delays once a buyer is found.

Are estate agents in Ireland regulated, and how do I find a licensed one?

Yes. All estate agents operating in Ireland must be licensed by the Property Services Regulatory Authority (PSRA), which maintains a publicly accessible register of licence holders. Under Irish law, every licensed agent must provide you with a Property Service Agreement — a statutory document published by the PSRA — at the start of your engagement. You can search the register at psra.ie to confirm whether any agent you are considering holds a valid licence before appointing them.

Is the sale price of my property publicly available once it is sold?

Yes. Once a sale completes, the transaction details are entered onto the Residential Property Price Register. The Residential Property Price Register is a publicly searchable database, maintained by the Property Services Regulatory Authority, which records the address, sale date, and sale price of every residential property transaction in Ireland. This transparency is designed to give both buyers and sellers reliable market data, but sellers should be aware that the price achieved for their property will become part of the public record.