When do I pay the Local Property Tax?

If you own a residential property in Ireland, you must pay your Local Property Tax (LPT).

The tax you pay is based on the market value of your property on 1 November 2025. You need to assess your property's value and inform Revenue. Then, this assessment is used to calculate how much LPT you’ll pay from 2026 to 2030.

The rate of LPT you pay depends on which range, or valuation band, your property is in.

What you need to do:

• Assess the value of your property on 1 November 2025
• Make a tax return by 7 November 2025, and arrange to pay the tax for 2026
• Pay your LPT online in one lump sum, or in instalments over 2026

Some properties are exempt from LPT. If yours is, you still need to submit a return to Revenue.

You can call the LPT helpline on 01 738 3626, or send queries through MyEnquiries.

Find out more about:

• Valuing your property for LPT and LPT exemptions
• How to pay your Local Property Tax