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Tax and your property transactions IR361

(published December 2015)

About this guide

This guide is for people involved in property ownership. It explains some of the lesser understood taxation issues when you're involved in buying or selling any property. It specifically covers areas where we have seen mistakes occurring.

PDF | 601kb | 30 pages

When to use this guide

The unique situation of each property transaction needs to be considered when working out any tax implication. 

This guide will give you a basic understanding of the various tax considerations when buying or selling property. It's not a comprehensive guide to all property taxation issues but it will help you understand when you should seek further advice to avoid common mistakes.

We explain some of the key concepts for you to consider when you're involved in property transactions to help you understand when you should seek further advice.

Find out more about buying and selling residential property

What you will need