Buying a property: tax checks
6 tasks in suggested order
1. Engage a conveyancing solicitor early
Appoint a solicitor to carry out the legal conveyancing work, including title checks, contracts, closing and registration of the title deeds with Tailte Éireann.
As early as possible in the buying process, ideally before the transaction reaches the contract stage.
With a solicitor who handles residential conveyancing.
Property/offer details, mortgage information if applicable, identification and source-of-funds documents requested by the solicitor.
Ask for a written cost estimate and discuss possible title, planning or documentation delays early.
Official source: Competition and Consumer Protection Commission
2. Complete finance, valuation and legal/property checks before signing
After going sale agreed, complete the lender valuation and any survey you choose or your lender requires, while your solicitor carries out title and legal checks.
After the offer is accepted and before signing binding contracts.
With your lender/mortgage provider, solicitor and, where used, a qualified surveyor or engineer.
Mortgage approval/Letter of Offer, property details, valuation/survey reports and documents requested by your solicitor or lender.
Sale agreed is not yet legally binding. Do not treat the purchase as final until contracts are signed and the required checks are complete.
Official source: Competition and Consumer Protection Commission
3. Sign the purchase contract and pay the contractual deposit
Once legal and finance checks are satisfactory, review the contract with your solicitor, sign it and pay the required contract deposit. The transaction becomes legally binding when both sides have signed the contract.
After your solicitor confirms the contract and checks are ready for signature.
Through your conveyancing solicitor.
Signed contract documents and the deposit funds requested under the contract.
Ask your solicitor about any conditions or unresolved issues before signing. After both sides sign, withdrawing can have serious consequences.
Official source: Competition and Consumer Protection Commission
4. Ensure the Stamp Duty return is filed and Stamp Duty is paid
A property transfer instrument is generally chargeable to Stamp Duty. The purchaser must ensure the Stamp Duty return is filed and the duty is paid; most purchasers arrange this through their solicitor.
As part of completing the purchase, within the applicable Revenue filing/payment process.
Revenue, normally handled by your solicitor as part of conveyancing.
The executed transfer instrument and transaction details required for the Stamp Duty return; your solicitor will advise what is needed.
Use the current Revenue rates and reliefs that apply on the transaction date; do not rely on an old percentage saved elsewhere.
Official source: Revenue
5. Verify Local Property Tax compliance and Revenue clearance
Before completing the purchase, make sure the seller provides the Property History Summary, property ID, current valuation information and the relevant Revenue clearance documentation. The valuation made for 1 November 2025 determines LPT for 2026 to 2030.
Before closing the sale.
Through your conveyancing solicitor and Revenue LPT records/clearance process.
Property ID, Property History Summary, valuation band or value, details of any exemption and the seller’s Revenue clearance documentation.
Any unpaid LPT, interest or penalties remain a charge on the property. Check that liabilities are cleared before completion and review any concern about the declared valuation with your solicitor before closing.
Official source: Revenue
6. Complete closing and receive the keys
Your solicitor completes closing, transfers the purchase funds, deals with title registration and the seller or their solicitor releases the keys at the agreed closing time.
On the agreed closing date after finance, legal and tax requirements are ready.
Through the buyer’s and seller’s solicitors; title registration is lodged with Tailte Éireann.
Final funds and any insurance/mortgage documents required for drawdown and closing.
Confirm the closing arrangements with your solicitor and keep the final legal/tax records after completion.
Official source: Competition and Consumer Protection Commission
