Pay 0% Tax When You Buy Property Through Your Pension

Did you know that a key advantage of your self-administered pension is the ability to identify and buy specific property, with the added benefit of powerful tax reliefs? Pension property represents a unique opportunity for you to gain control of your retirement fund and to use your own knowledge to increase the value of that fund.

Pension property purchase

8 reasons to consider property as part of your investment strategy:

  1. You choose the property you wish to purchase. It can be residential or commercial, or both.
  2. There is NO income tax, PRSI or USC on the rental income.
  3. There is NO Capital Gains Tax (CGT) on the eventual sale of the property.
  4. Upon retirement, you can take 25% of the value of the pension fund as a lump sum, of which €200,000 is tax free. The property can transfer in specie to a self-administered ARF and the rental income can be a good long-term retirement income. (Drawdowns are subject to PAYE).
  5. No need to worry about income tax returns on the property.
  6. You can borrow up to 50% loan to value to buy the property.
  7. You have control over every aspect of your pension.
  8. If you are purchasing a commercial property, the fund can be registered for VAT if necessary.

Sample pension property purchase in action:

Personally BoughtPension Bought
Income€8,000€15,000 net gain

How do I purchase a property through my pension?

It’s simple. Select the property you want to purchase and then let us do the heavy lifting.

Our goal is to work quickly and efficiently to ensure a smooth, seamless process for you. For this we have a team of experts to take care of everything for you, under one roof.

PLANNING - once you notify us of the property details we'll manage the whole process from start to finish.TAX - we'll explain everything to you so that you fully understand exactly how you are benefiting from this opportunity.
LEGAL - our legal partners will carry out a survey of the title, execute contracts and take care of all payments necessary to close the property sale.LENDING - we have lending agents on site to advise and help you secure your desired property.


What if I don’t have a self-administered pension?

No problem. We can set one up for you, and if you have other existing pensions, we can transfer them across.

How can I fund it?

We recommend that you have a minimum pension fund of €200,000 before you consider purchasing a property through your pension.

Personal contributions – restricted to a percentage of your salary up to a maximum of €115,000.

Company contributions – your company/employer can contribute to a pension on your behalf.

What restrictions are there to buying a property, if any?

There are a small few rules around buying a property with your pension but they’re not insurmountable:

  • The vendor must not be related to you, your employer, it’s director or associated companies.
  • The property can’t be sold or rented to relatives, your employer, it’s director or associated companies.
  • Personal use of the property is prohibited.
  • It cannot be used for the sole purpose of property development and resale.


To find out more about investing your pension in property and to determine if is suitable and appropriate for your portfolio please email or call us on 01 563 4300.


Please note that investing in property is not an activity regulated by the Central Bank of Ireland and Mamcol Limited (t/a Trust Matters) does not advise on investing in property. Mamcol Limited is not a tax advisor and references to tax treatment in this brochure are not specific to individual circumstances; you should seek personal tax advice if the information in this brochure is of interest. This page is for information purposes only. It is not investment advice or a recommendation to pursue a specific course of action.