The Irish Revenue Commissioners have introduced several key tax updates for property investors in 2025 that could have a material impact on strategy. For landlords offering leases of five years or longer, a new tax credit has been introduced to encourage long-term rentals. It’s a clear incentive to support tenant stability, and for many investors, this could offer both financial and management benefits.
There’s also a shift in how capital gains relief is being applied to energy-efficient upgrades. Homes that achieve a minimum BER of B2 now qualify for an increased relief threshold when sold, a policy aimed at greening the housing stock while rewarding proactive landlords. Additionally, commercial-to-residential conversions are now eligible for accelerated depreciation, a timely boost for investors exploring adaptive reuse opportunities in urban areas.
These changes make 2025 an ideal time to reassess portfolios and future plans with a tax advisor. Structuring leases, capital investments, and property improvements with these incentives in mind could significantly improve after-tax returns.