How big landlords in Ireland minimise their tax bills on rental properties
No stamp duty, no CGT and no corporation tax: how Irish tax regime benefits Section 110s, Reits and Icavs over smaller landlords

It’s worth considering how investors typically hold property in Ireland, and how these various structures are taxed. Photograph: Getty
The UN special rapporteur on housing, Leilani Farha, sent a letter to the Government earlier this year questioning its decision to allow unregulated global real estate funds avail of “preferential tax laws” to build up property portfolios in the State.
Subsequently, Web Summit founder Paddy Cosgrave led a campaign against these funds (often referred to as vulture funds), arguing that the Irish tax system was offering a sweet deal to foreign investors. The Government, for its part, defended such institutional investors, on the grounds that they were boosting the development of apartments.