A Budget Built on Housing
Budget 2026 housing Ireland has placed property and community development at the heart of national growth. With new tax reliefs, incentives, and housing initiatives, this year’s Budget sets out to expand supply, reward investment, and improve affordability across Dublin and the wider property market.
At Doran Estates, trusted Dublin estate agents and property management Dublin experts, we view these measures as a positive step toward a more balanced housing sector for landlords, renters, and investors alike.
Key Housing Measures
VAT Reduction on New Apartments
From October 2025, VAT on new apartment sales drops from 13.5% to 9%, remaining in place until December 2030.
Impact: Lower development costs could translate into more affordable rental property Dublin and residential stock, helping both investors and tenants.
Cost-Rental Tax Incentives
Cost-rental schemes now benefit from corporation tax exemptions, encouraging developers to provide affordable, long-term rental units.
Impact: Greater stability and affordability for tenants, alongside reliable returns for landlords and property investors in Dublin and commuter regions.
Derelict Property Tax
The new Derelict Property Tax, set at a minimum of 7% of a property’s market value, replaces the previous derelict site levy.
Impact: A stronger motivation to restore and reuse underutilised properties, supporting community regeneration and urban development.
Retrofit Tax Relief Extended to 2028
Landlords can continue claiming tax deductions for energy-efficiency and retrofit upgrades.
Impact: More sustainable homes, improved property values, and reduced long-term costs — a key consideration for those benefiting from landlord tax relief Ireland.
Renters’ Tax Credit Extended
Renters can continue claiming their annual tax credit until at least 2028.
Impact: Immediate financial relief for tenants and enhanced affordability, supporting retention in the rental market.
How Budget 2026 Affects You
For Landlords:
Fresh incentives encourage property upgrades and portfolio growth. With continued landlord tax relief Ireland, retrofit supports, and lower VAT on new builds, long-term returns on investment are strengthened.
For Renters:
The continuation of the Renters’ Tax Credit provides stability and reassurance amidst rising housing costs.
For Investors:
Cost-rental exemptions and VAT reductions enhance Ireland’s appeal to property investors, particularly in Dublin, Kildare, Meath, and surrounding commuter regions.
Conclusion
Budget 2026 is more than a financial statement; it’s a blueprint for Ireland’s housing future.
If you’re a landlord, property investor, or tenant exploring the opportunities this Budget offers, our team at Doran Estates is ready to guide you.
📞 01 465 9777
📧 info@doranestates.ie
🌐 www.doranestates.ie
View Budget 2026 Details at gov.ie