- Strong economic and market fundamentals are focusing investor interest back to Ireland’s living investment sector.
- €259.5 million of living sector deals completed in Q3 2025, the largest investment sector for the quarter.
- Sub sector activity continues to gather pace with a number of PBSA, co-living and long income social assets either on market or being prepped for sale in Q4.
- Multifamily/BTR is set for a return after a major fall-off in sales activity since 2022. A reduction in the VAT rate on the sale of completed apartments (effective from 8 October 2025 to the end of 2030), is expected to increase much needed construction activity in this sector.
- Upcoming revisions to the rent cap legislation have the potential to unlock the reversionary income in place for existing schemes.
- Knight Frank forecast 48,000 housing units are needed each year out to 2030 across all living sector sub-sectors and tenures to meet demand.
Joan Henry, Chief Economist & Director, Research, Knight Frank Ireland

For a full copy of this report, please contact
Joan.Henry@ie.knightfrank.com
or Robert.OConnor@ie.knightfrank.com