Vacant Homes Tax (VHT)

From: Department of Housing, Local Government and Heritage
Published on: 13 November 2025
Last updated on: 13 November 2025

The Vacant Homes Tax aims to bring empty homes back into use for rent or sale. It applies to habitable homes that are used for less than 30 days in a year.

It’s a self-assessed annual tax, collected by Revenue Commissioners.
Since its introduction in Budget 2023, the rate has increased from 3x to 7x the Local Property Tax for the property.
As of July 2025, about 2,300 properties were liable, generating €2.2 million.

Revenue keeps a vacant property register to track changes and understand why homes remain empty. This helps inform future housing policy.

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