If you own a home in Ireland, the Local Property Tax (LPT) is probably already on your radar. But with a new valuation period starting in 2026, the rates and bands are shifting—and so are the rules around local authority adjustments.
Primary LPT rate: 0.0906% on first €1.26 million ·
Higher rate: 0.25% on value above €1.26 million ·
Annual payment deadline: 15 March ·
Self-assessment required: Yes, every year
Quick snapshot
- LPT is a self-assessed tax on the market value of residential properties (McKenna & Co Solicitors)
- 2026 rates: 0.0906% up to €1.26M, 0.25% above (BCA Chartered Accountants)
- Annual payment due by 15 March 2026 (Revenue Commissioners)
- Exact valuation band thresholds for 2026 may be updated (Contracting PLUS)
- Return deadline conflicting dates: 7 Nov vs 12 Nov 2025 (Law Society of Ireland)
- 1 November 2025 is the valuation date for 2026–2030 (BCA Chartered Accountants)
- Return and payment deadlines are now fixed (Revenue Commissioners)
- Submit LPT return by November 2025 (Revenue Commissioners)
- Choose payment method and pay by 15 March 2026 (Revenue Commissioners)
The table below consolidates the key reference points every property owner needs to start from.
| Item | Value | Source |
|---|---|---|
| Year introduced | 2013 | McKenna & Co Solicitors |
| Number of valuation bands | 20 | Revenue Commissioners |
| Collecting body | Revenue Commissioners | Revenue Commissioners |
What are the LPT bands and rates for 2026?
The 2026–2030 valuation period brings a new structure with 20 broader bands and a progressive rate system for higher-value homes. Understanding these bands is the starting point for any property owner.
Current valuation bands
- Band 1 (€0–€240,000): basic charge €95 (BCA Chartered Accountants)
- Band 2 (€240,001–€315,000): basic charge €235 (BCA Chartered Accountants)
- Band 11 (€1,155,001–€1,260,000): basic charge €1,094 (BCA Chartered Accountants)
Progressive rate structure
For properties worth more than €2.1 million, the charge is calculated on actual market value rather than a band, using three tiers (BCA Chartered Accountants):
- 0.0906% on the first €1.26 million
- 0.25% on the portion between €1.26 million and €2.1 million
- 0.30% on the portion above €2.1 million
The catch: Because local authorities can now add up to 25% on top of the basic rate from 2026 (Department of Finance), your actual bill could be higher than these figures suggest.
How much property tax do you pay in Ireland?
The amount you pay depends on your property’s market value, the applicable band or rate, and any local adjustment your council decides. There’s no one-size-fits-all figure.
Factors affecting the amount
- Property market value as of 1 November 2025 (BCA Chartered Accountants)
- Self-declared valuation band or direct calculation for high-value homes
- Local authority variation (up to +25% from 2026) (Department of Finance)
Example calculations
A property valued at €350,000 falls into Band 3 (€315,001–€400,000) with a basic charge of €405, based on advisory band tables (FinanceTool.ie). A property worth €1.5 million would be in Band 11 or above; the basic charge would be €1,094 if it falls in Band 11, but high-value property owners should use the tiered percentage method over €2.1 million.
Bottom line: Most homeowners will pay between €95 and a few thousand euros annually, depending on location and valuation. Check your band using Revenue’s online tool.
How do I calculate my LPT?
Calculating your LPT is a self-assessment process. You determine your property’s market value as of 1 November 2025, then apply the relevant band or rate.
Using the Revenue online calculator
- Log in to Revenue MyAccount with your PPS number and password.
- Access the interactive valuation tool by entering your Eircode or address (Revenue video guide).
- View the map-based indicative valuation band and basic LPT charge for 2026–2030.
Manual calculation method
- For properties up to €2.1 million: find your band in the official Revenue table and note the basic charge.
- For properties over €2.1 million: multiply the value by the applicable percentage rates (0.0906%, 0.25%, 0.30%) on the respective portions.
Revenue also recommends keeping written records of your valuation, including print-outs from its tool and comparable sales, in case of a review (DNG Galvin Estate Agents).
If your declared valuation is later challenged by a sale price far above it, Revenue can demand a formal clearance before closing—so get the figure right now.
The implication: A careful self-assessment now prevents downstream friction at sale time.
How can I check my LPT?
You can review your LPT details online through Revenue’s MyAccount service. It’s a straightforward way to confirm your band, charge, and payment status.
Checking via Revenue MyAccount
- Log in at lpt.revenue.ie using your PPS number, date of birth, and password.
- Under “My Documents”, find your LPT return and statement (Revenue video guide).
- Your yearly notice also shows the amount due and payment method.
Reviewing LPT correspondence
Revenue sends annual notices to property owners. If you’ve opted for paper statements, check the letter for your property ID and LPT PIN (Contracting PLUS).
Editor’s note: Always keep your property ID and PIN handy—you’ll need them to file returns or update payment arrangements.
How do I pay my Local Property Tax?
Revenue offers several payment methods, from lump-sum payments to phased options. Choose the one that suits your cash flow.
Payment online
- Log into Revenue MyAccount and select “Make a Payment”.
- Pay by debit card, credit card, or bank transfer (McKenna & Co Solicitors).
Direct Debit
Set up a recurring direct debit from your bank account. This is the most popular method for spreading the cost across the year.
Other methods
- Cheque or postal order payable to the Collector-General
- Cash through a service provider (Payzone or An Post) (McKenna & Co Solicitors)
- Deduction at source from salary, pension, or social welfare payments
Phased payments ease monthly budgets but require you to confirm your instalment plan by early December 2025—miss that deadline and you’ll need to pay the full amount.
The pattern: Early confirmation of your payment method locks in flexibility; delay narrows your options.
What date is 2026 LPT due?
The key date for LPT 2026 is 15 March 2026 for the payment itself, but earlier actions are required.
Late payment penalties
- Revenue can apply surcharges on your income tax or corporation tax returns if you fail to file or pay on time (BCA Chartered Accountants).
- Interest accrues on unpaid amounts.
Extension possibilities
Deferral is available only in limited circumstances, such as hardship, and must be applied for before the deadline.
Why this matters: If you’re selling a property, Revenue may require a Specific Clearance (Form LPT5) if the sale price significantly exceeds your declared LPT valuation (BCA Chartered Accountants).
Timeline: Key LPT dates at a glance
These milestones mark the critical path every property owner should follow for the 2026 cycle.
| Date | Event | Source |
|---|---|---|
| 2013 | Local Property Tax introduced | McKenna & Co Solicitors |
| 1 November 2021 | Valuation date for 2022–2025 period | McKenna & Co Solicitors |
| 1 November 2025 | Valuation date for 2026–2030 period | BCA Chartered Accountants |
| 7/12 November 2025 | LPT return submission deadline (confirm with Revenue) | BCA Chartered Accountants / Revenue |
| 2 December 2025 | Phased payment method confirmation deadline (estimated) | McKenna & Co Solicitors |
| 15 March 2026 | Annual LPT payment deadline | Revenue Commissioners |
The pattern: Most deadlines cluster in late 2025, with the payment itself in early 2026, so early preparation reduces year-end pressure.
Clarity check: What’s confirmed and what remains uncertain
Confirmed facts
- LPT 2026 rate: 0.0906% up to €1.26M, 0.25% above (BCA)
- Payment due 15 March 2026 (Revenue)
- Self-assessment required annually
- Local authorities can vary LPT by up to 25% from 2026 (Department of Finance)
What remains unclear
- Exact charge for each valuation band (official full table not yet published)
- Which deadline (7 Nov vs 12 Nov 2025) is definitive (Contracting PLUS)
- How many councils will apply the maximum 25% increase
- Whether late-2025 legislative changes will adjust band thresholds further (Law Society of Ireland)
What this means: Property owners should plan for the higher end of potential costs until local council decisions are confirmed.
“LPT is a self-assessed tax. You must estimate the market value of your property and declare it to Revenue.”
“The property valuation on 1 November 2025 will determine the LPT due for 2026–2030, with band-based charges applying to properties valued up to €2.1 million.”
The transition to the 2026–2030 valuation period brings both clarity and new variables. For homeowners and landlords, the central task is clear: value your property accurately by 1 November 2025, submit your return, and choose a payment method before the March deadline. The bigger question is how local councils will use their new power to raise rates—and whether your final bill will include a local surcharge that wasn’t there before.
Related reading: Hvad betaler jeg i ejendomsskat? Se din boligskat 2026
For a closer look at who qualifies for relief, see the LPT exemption details for the 2026-2030 period.
Frequently asked questions
Do old age pensioners have to pay LPT?
Yes, in most cases. However, exemptions exist for properties in certain categories—such as new homes built between certain dates—and deferral options are available for those on low incomes. Check Revenue’s guidance for the full criteria.
What exemptions are available for LPT?
Exemptions include new properties for a limited period (e.g., first‑time buyer homes), properties purchased from a local authority, and certain unfinished estates. The rules are detailed on Revenue’s website.
Can I pay LPT in installments?
Yes. You can set up a direct debit or have the tax deducted from your salary, pension, or social welfare payment. For the 2026 year, you must confirm your phased payment method by early December 2025 (McKenna & Co Solicitors).
What happens if I don’t pay LPT on time?
Revenue can apply surcharges on your income tax or corporation tax returns, and interest will accrue. In serious cases, enforcement measures may follow (BCA Chartered Accountants).
How do LPT valuation bands work?
There are 20 valuation bands covering properties from €0 up to €2.1 million. Each band has a basic LPT charge. For properties above €2.1 million, the tax is calculated on actual market value using progressive percentage rates (BCA Chartered Accountants).
Is LPT deductible for income tax?
No. LPT is not deductible against rental income for landlord purposes, nor against income tax for owner‑occupiers. It is a separate charge.
How do I change my payment method for LPT?
Log into Revenue MyAccount, go to your LPT record, and select “Payment arrangements”. You can switch between single payment and phased methods, subject to deadlines (McKenna & Co Solicitors).