Ireland to impose 7% derelict property tax in 2026, enforcing compliance via Revenue.

Ireland will introduce a new Derelict Property Tax in Budget 2026, replacing the previous levy with a minimum 7% tax on a property’s market value, enforced by the Revenue Commissioners. The move marks a shift from incentive-based programs to stricter enforcement, aiming to end property abandonment. Unpaid taxes will result in default listings. The government plans to identify derelict sites through local authorities, with the broader housing plan expected to be finalized within three weeks.