Local Property Tax (LPT) in Ireland: 2026 to 2030

Quick answer: LPT is an annual tax on Irish residential property, payable by whoever owned the property on 1 November 2025. You self-assess your property's market value as of 1 November 2025 against Revenue's 19 valuation bands, and that single valuation sets your LPT bill for every year from 2026 through 2030. The base rate is 0.0906% of the band's mid-point, which each local authority can vary down by up to 15% or up by up to 25%. Most homes pay between €95 and €428 a year.

Who pays LPT

You are liable for LPT in 2026 if you owned a residential property in Ireland on 1 November 2025. That ownership date is called the liability date, and it sets liability for the entire calendar year regardless of any sale that happens after.

If you bought a property in 2025, the seller was technically the liable person for 2026 — but in practice the LPT amount is apportioned at closing and the buyer reimburses the seller for the portion of the year after the closing date. Your solicitor handles this on the closing-day statement.

For sales in 2026 onwards, the same rule applies: whoever owned the property on 1 November of the previous year is the formally-liable person, and the LPT is apportioned between buyer and seller at closing.

LPT applies to:

• All residential properties in the State, including holiday homes and properties you let out.
• Properties owned by individuals, companies, and trusts.
• Properties acquired by inheritance or gift.

Exempt categories (limited list):

• Properties certified as having pyrite damage or defective concrete blocks (mica) — see Revenue's guidance.
• Properties owned by a charity and used for charitable purposes.
• Properties held by a builder or developer as unsold trading stock that have never been used or sold as a dwelling (specific eligibility — confirm with Revenue).

The 2026 changes — what's new

The 2026 LPT valuation cycle introduced three material changes:

1. All valuation bands were widened by 20% to absorb the price growth between 2021 (the previous valuation date) and 2025. Without this, every band-shift would have pushed homeowners into a higher bracket on paper — even though the policy isn't aimed at extracting more tax per home.
2. The base rate dropped from 0.1029% to 0.0906% to offset the band-widening, keeping the typical homeowner's bill roughly stable.
3. The maximum upward local-authority adjustment rose from 15% to 25%. Each of the 31 local authorities sets a "Local Adjustment Factor" (LAF) annually. From 2026 they can vary the rate down by up to 15% or up by up to 25% — previously the range was ±15% in both directions, so only the upward cap changed. Most authorities apply a discount (negative LAF); a few apply an increase.

Valuation bands for 2026–2030

There are 19 valuation bands between €0 and €2.1m, plus a per-mille rate for property valued above €2.1m. The mid-point of each band drives the gross charge. Below is the base-rate (no LAF adjustment) figure for the lowest few bands. Use Revenue's LPT calculator for the exact bill including your local authority's adjustment.

For homes valued above €2.1m, LPT is not band-based — it's a per-mille rate calculated as:

• 0.0906% of the first €1.26m of declared market value
• 0.25% of the portion between €1.26m and €2.1m
• 0.30% of the portion above €2.1m

Then the local authority's adjustment factor is applied.

Self-assessment — how to value your property

LPT is a self-assessment tax. Revenue does not tell you what to pay; you tell Revenue. Your assessment should reflect the market value of the property on 1 November 2025, valued in the condition it was in at that date (i.e. mid-cycle renovations don't affect the LPT for this cycle).

Useful inputs for your self-assessment:

• Property Price Register — actual completed sales in your area, by date.
• Revenue's LPT Property Valuation Tool at lpt.revenue.ie — Revenue's own price-range estimate for your address.
• Estate-agent valuations — free informal valuations are available for sellers; some agents charge a small fee for an LPT valuation letter.

Revenue accepts that valuation is judgement-based, but Revenue can challenge a self-assessment that's clearly below market. Keep a written record of the comparable sales and tools you used to support your band.

What you pay depends on where you live

Each local authority publishes its Local Adjustment Factor (LAF) annually. For 2026 the range available is -15% to +25%. As a result, the same band-3 home (€333 base charge) can bill anywhere from €283.05 (LAF -15%) to €416.25 (LAF +25%) depending on local authority. Most Dublin local authorities historically applied a -15% discount; most rural local authorities applied no adjustment or a small positive adjustment.

Check your local authority's published LAF for 2026 at Revenue's adjusted rates page before relying on the base figure in the table above.

Key dates

• 1 November 2025 — valuation date. Your self-assessment value is the market value on this date.
• 7 November 2025 — Revenue's LPT return deadline for the 2026–2030 valuation cycle.
• 9 January 2026 — LPT for 2026 is technically due.
• 15 January 2026 — first direct-debit payment if paying monthly.
• 20 March 2026 — single-payment deadline (bank transfer, debit/credit card, Annual Debit Authority).
• 1 November 2026, 2027, … — November of each subsequent year sets the LPT for the year that follows; the band you chose for 2026 carries through the full 2026–2030 cycle.

How to pay

Revenue accepts several payment methods (specify when you submit your LPT return):

• Single debit/credit card payment at submission.
• Single direct debit (Annual Debit Authority) — Revenue pulls the full amount on 20 March.
• Monthly direct debit — 12 equal payments, starting 15 January.
• Bank transfer by 20 March.
• Cash, cheque, or postal order via approved retail partners (PayPoint, Payzone, An Post) — typically used by people without a Revenue MyAccount login.
• Phased payment via your salary or pension through PAYE deduction at source.

If you don't pay, Revenue can:

• Apply a Mandatory Deduction from PAYE wages, occupational pension, social welfare, or a State payment.
• Place a charge on the property — meaning the property cannot be sold without LPT being settled first. This is the most common reason a sale gets held up: an LPT-arrears charge on the title.
• Apply interest at 8% per annum to unpaid LPT.

LPT on a property sale — what your solicitor handles

For buyers, LPT shows up on the closing-day statement in two ways:

1. Apportionment. The seller pre-pays the full year's LPT in January; on closing the buyer reimburses the seller for the portion from the closing date to 31 December.
2. LPT clearance. The seller's solicitor obtains an LPT clearance from Revenue confirming the property has no outstanding LPT charges. If a clearance can't be issued, the buyer's solicitor will withhold an amount from the closing balance to cover any back-LPT discovered.

For sellers, the practical impact is to keep up with LPT payments — Revenue does not normally allow a sale to close until LPT clearance is granted.

See After Your Offer is Accepted for the closing-day mechanics, and Hidden Costs of Buying a Home for the wider cost picture.

Common scenarios

You bought your first home in October 2025. You were the owner on 1 November 2025 → you are the liable person for the 2026 LPT and for the rest of the 2026–2030 cycle.

You bought your home in February 2026. The previous owner is the formally-liable person for 2026; their solicitor will have flagged this at closing and apportioned the LPT in the closing statement.

You completed a major renovation in May 2026. The renovation does not trigger a re-valuation. Your LPT band for 2026–2030 is locked at the 1 November 2025 value.

You sold your home and bought a new one in the same year. You owe the full 2026 LPT for the first home (you were owner on 1 November 2025); the previous owner of your new home owes its 2026 LPT.

You inherited a property mid-cycle. You assume the LPT obligation from the date of transfer. The valuation band for the cycle (2026–2030) is the one set by the previous owner unless the property was added to the register for the first time.

Where this differs from other taxes you pay on property

• Stamp duty (1% on residential up to €1m; 2% above) is a one-off transaction tax paid by the buyer at closing. See Stamp Duty.
• Capital Gains Tax applies on disposal of property that isn't your principal private residence — 33% on the gain.
• Income tax applies to rental income from let property.
• LPT is the only annual tax on the property itself.

Key takeaways

• LPT 2026 is set by your self-assessed market value on 1 November 2025 and locked for 2026 through 2030.
• The base rate is 0.0906% of the band mid-point. Each local authority can adjust it down by up to 15% or up by up to 25%.
• Most homes pay between €95 and €428 a year. Use Revenue's LPT calculator for your exact figure.
• Buying: your solicitor handles LPT apportionment and clearance at closing — there's no separate action for you to take.
• Selling: keep your LPT current. A missing LPT clearance is one of the most common late-stage delays in an Irish home sale.

For the wider cost picture see Hidden Costs of Buying a Home; for the day-of-closing mechanics see After Your Offer is Accepted; for stamp duty see Stamp Duty.