RSU tax in Ireland: What you need to know
Find out everything you need to know about Ireland RSU tax here in our essential guide, including current tax rates.
Disclaimer: The contents of this article is for informational purposes only and does not constitute legal or tax advice. You are solely responsible for any tax or other legal liabilities arising from the purchase/sale of foreign property. Decisions to purchase foreign property and their procedure should be made after thorough research, consultation and verification from a qualified financial and legal advisor.
Own property in Ireland but are thinking of selling? Perhaps it's a holiday or second home, or an investment property - or maybe you live there but are relocating back to the UK.
Whatever your situation, we’re here to help with a complete guide to selling property in Ireland. Read on for info on the property sales process in Ireland, fees, taxes, legal requirements and everything else you need to know.
We’ll also show you a low-cost*, transparent way to transfer the proceeds of your property sale back to the UK - using the Wise account from the money services provider Wise.
It lets you spend, hold and convert money in 40+ currencies and make secure transfers to 140+ countries for low fees* and mid-market exchange rates. Every transfer is trackable and you’ll get dedicated support when making large amount transfers.
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If it’s your first time selling a property in Ireland, you’ll need to understand how the process works.
The good news is that it’s pretty similar to the UK, and you’ll also have prior experience of it when you initially bought your property in Ireland.
But just so you know exactly what to expect, here are the main steps involved:
First things first, you need to get your paperwork in order. Here’s what documents and details you’ll need to sell property in Ireland:¹
In Ireland, it’s a mandatory requirement to have a Building Energy Rating (BER) for your home in order to sell it. Equivalent to the Energy Performance Rating (EPC) in the UK, it shows the energy efficiency of the property.
BER certificates last for 10 years, so if yours isn’t valid then you’ll need to have a survey carried out. Once you have a new certificate, it must be included in all property listings and adverts.²
It’s not obligatory to use an estate agent to sell a property in Ireland. If you want to save money, you can sell your home yourself - listing it on online listing sites and real estate portals, and carrying out viewings yourself.
However, you may want to take advantage of the local knowledge and specialist expertise of an estate agent. To start with, they’ll give you a valuation for the property. They’ll also arrange photographs, host viewings and handle negotiations.
These can all be essential services, especially for foreigners selling property in Ireland while living abroad.
When searching for an estate agent, a good place to start is at the Property Services Regulatory Authority (PSRA) website where there’s a list of licensed estate agents.
Now it’s time to get your property onto the market and start attracting buyers.
Your estate agent should handle most if not all of the marketing activity (including taking professional photos), but private sellers will need to make sure they list their property in as many places as possible.
Here are some of the most popular real estate websites in Ireland:
Before you list the property, you’ll need to carry out a declutter and a deep clean. You can also ‘dress’ the property to ensure it looks its very best to potential buyers.
It’s strongly recommended to hire a conveyancing solicitor to handle the legal aspects of the sale. This includes checking, drawing up and translating documents, and making sure all the paperwork and procedures are done according to the letter of the law.
You’ll usually instruct a solicitor to proceed once you’ve accepted an offer on your property.
Once you’ve negotiated and accepted an offer, the next step is for the sales agreement to be drafted and signed by both parties. This outlines the terms and conditions of the sale, including the purchase price and deposit.
At this stage, the buyer will usually pay a deposit of 10%. They may already have paid some of this when the offer is accepted and sale agreed, in what is known as a booking deposit. If so, the remainder is paid when the sales agreement is signed.³
Once the buyer’s solicitor has done the required due diligence checks and all other legal work is complete, it’s time to complete the sale. A closing date will be agreed upon for all parties to meet to sign the final paperwork.
The title deeds for the property will be transferred to the buyer, once they have paid the outstanding balance via their solicitor. Your solicitor will then transfer the funds to you.
You might want to do some preparations in advance of this date, such as opening a local account. If you’re not in the country, you’ll need to research the best and most cost-effective way to receive large sums from abroad.
Whether or not it’s the right time to sell your Irish property will depend on your circumstances. This includes how much you originally paid for the property and how much prices have risen in the region.
But generally speaking - it could potentially be a good time to sell.
Property prices in Ireland have continued to rise, with the latest figures showing a near 7% increase year-on-year in May 2025. The average listed price across the country has increased by over 12%.⁴
As you may expect, the highest prices are in Dublin, although Galway, Limerick and Waterford have also seen healthy price rises over the last year.⁴
Demand among buyers remains relatively high, and is outstripping supply⁴ - which could mean a stronger position for sellers.
The time it takes to sell a home in Ireland can vary. Some transactions can be more complex than others, especially if there are any legal complications. Location matters too, with properties in cities and high-demand areas typically selling faster.
But on average, it takes around 3-6 months to sell a property in Ireland⁵ - a similar timeline to the UK.
It’s strongly recommended to appoint a solicitor specialising in real estate or conveyancing work in Ireland.
They can draw up documents, check over conditions of contracts, give you advice about the selling process and generally act in your best interests throughout.
This could make your property sale go more smoothly and crucially, help you avoid a costly mistake.
It’s not a legal or mandatory requirement to have an Irish bank account to sell property in Ireland. However, you may find it easier with one.
To open an account, you’ll need to get in touch with banks in Ireland to find out what the requirements are.
You may be able to use an international account for your property sale, or even your current account with a UK bank.
Another thing to note is that international transfers could get expensive, especially if the provider adds a margin to the exchange rate to convert your euros to British pounds.
Consider checking out Wise to handle your international large transfers with mid-market exchange rates and low, transparent fees*.
The contents of this article is for informational purposes only and does not constitute legal or tax advice. Decisions related to tax should be made after thorough research, consultation and verification from a qualified financial and legal advisor.
Now, let’s take a look at the main costs of selling property in Ireland, including both fees and taxes:⁶
| Tax/fee name | Rate/fee |
|---|---|
| Estate agent fee | 1% to 2.5% of the sale price |
| Legal fees | Varies, approx. €1,500 to €3,000 EUR |
| BER Certificate (if needed) | €100 to €250 EUR |
| Capital gains tax (on profit) | 33% (if applicable) |
Your estate agent will charge a commission fee for their work in selling your property. This varies and can sometimes be negotiated, but on average is around 1% to 2.5% of the final sale price.⁶
If your property needs an up-to-date BER Certificate, it costs around €100 to €250 EUR⁶ to book a visit from a certified BER assessor.
It’s always recommended to use a solicitor or conveyancer when buying or selling property in Ireland. The cost of this will vary, so you’ll need to get some quotes.
But on average, you can expect legal fees to fall within the €1,500 to €3,000 EUR range.⁶
When selling property in Ireland, taxes must also be factored into your overall budget, as well as fees. The main one you need to know about is capital gains tax (CGT), due on the profits of real estate sales. This is the difference between what you originally paid for the property, and what you sell it for.
The capital gains tax rate in Ireland is currently 33%.⁶
However, you may not have to pay CGT if the property you’re selling was your main permanent home.⁶ It’s best to get professional tax advice to find out what your obligations are, as it can be a significant extra cost to factor in.
For anyone considering moving to Ireland (or staying there if you’re a temporary resident), it’s useful to know about tax residency and how it relates to property ownership.
Buying property doesn’t automatically make you a tax resident in the country. Instead, it’s based on how much time you spend living there.
Like many countries, Ireland has something called the 183-day rule to determine tax residency status. You’re considered a tax resident for the year if you spend 183 days or more in Ireland within that calendar year, or if you’re a permanent resident in your Irish home.⁷
Once the deal is done, you’ll need to work out the best way to transfer the proceeds from your Irish property sale.
If you don’t live in Ireland, you’ll need to send the money back home to the UK. Use your bank to do this, and you could lose out to high transfer fees and poor exchange rates.
Luckily though, there’s an alternative solution available. Use Wise to send money between the UK and Ireland and you’ll get mid-market exchange rates and low, transparent fees*.
It’s quick, reliable and secure, even to transfer large amounts. Wise uses sophisticated security and anti-fraud measures to protect your money.
And it could save you a bundle compared to using certain banks.
Learn more about sending a large amount transfer with Wise in our video below:
After reading this, you should have a better idea of how selling a property in Ireland works - and how much it’ll cost you in fees and taxes.
With a little preparation and paperwork, you’ll soon be ready to put your Irish property on the market. Good luck!
Sources used for this article:
Sources checked on 15-Oct-2025.
*Please see terms of use and product availability for your region or visit Wise fees and pricing for the most up to date pricing and fee information.
This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.
We make no representations, warranties or guarantees, whether expressed or implied, that the content in the publication is accurate, complete or up to date.
Find out everything you need to know about Ireland RSU tax here in our essential guide, including current tax rates.
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