Local Property Tax (LPT)
- Introduction
- Who must pay Local Property Tax?
- How much is the Local Property Tax?
- How to submit a Local Property Tax return
- More information
Introduction
An annual Local Property Tax (LPT) is charged on residential properties in Ireland.
You are liable for LPT in 2026 if you own a residential property on 1 November 2025.
The tax you pay is based on the market value of your property on 1 November 2025. This is called the valuation date.
The LPT is a self-assessment tax, so you calculate the tax due based on your own assessment of the market value of the property.
The deadline to make a tax return and arrange to pay the tax has been extended to 12 November 2025 at 17:30.
You can choose to make a single payment or you can pay in instalments. Read about how to pay your LPT.
Even if you own an exempt property, you must still make a Local Property Tax return to claim an exemption.
You can contact the LPT helpline for help. You can also send queries to Revenue through MyEnquiries.
Who must pay Local Property Tax?
If you own residential property on 1 November, including rental property, you must pay LPT. This date is called the liability date.
If there is more than one owner, you need to agree on who will pay the tax, otherwise, Revenue can collect it from any of the owners.
In some cases, you must pay LPT if you are not the owner:
- If you are a tenant with a long-term lease of more than 20 years or
- If you have a right to live in the property for life or for more than 20 years or a right to live there ‘to the exclusion of all others’
If a property is rented on a normal short-term lease (less than 20 years), the landlord pays the LPT.
How much is the Local Property Tax?
The tax you pay is based on the market value of the property on the valuation date, 1 November 2025. The value of your property on that date will be used to calculate your LPT for the years 2026 to 2030.
The LPT is a self-assessment tax, so you calculate the tax due based on your own assessment of the market value of the property. Read about how to value your property for Local Property Tax.
There are different rates of LPT depending on which range, or valuation band, your property value is in.
| Local Property Tax
Valuation bands and basic rates for valuation period 2026–2030 |
||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 240,000 | 95 |
| 2 | 240,001 – 315,000 | 235 |
| 3 | 315,001 – 420,000 | 333 |
| 4 | 420,001 – 525,000 | 428 |
| 5 | 525,001 – 630,000 | 523 |
| 6 | 630,001 – 735,000 | 618 |
| 7 | 735,001 – 840,000 | 713 |
| 8 | 840,001 – 945,000 | 808 |
| 9 | 945,001 – 1,050,000 | 903 |
| 10 | 1,050,001 – 1,155,000 | 998 |
| 11 | 1,155,001 – 1,260,000 | 1,094 |
| 12 | 1,260,001 – 1,365,000 | 1,272 |
| 13 | 1,365,001 – 1,470,000 | 1,535 |
| 14 | 1,470,001 – 1,575,000 | 1,797 |
| 15 | 1,575,001 – 1,680,000 | 2,060 |
| 16 | 1,680,001 – 1,785,000 | 2,322 |
| 17 | 1,785,001 – 1,890,000 | 2,585 |
| 18 | 1,890,001 – 1,995,000 | 2,847 |
| 19 | 1,995,001 – 2,100,000 | 3,110 |
| For properties worth more than €2.1 million, see below. | ||
Properties worth more than €2.1 million
Properties worth more than €2.1 million are assessed on the actual value of the property rather than from a valuation band.
The LPT charge for these properties is the total of:
- 0.0906% of the first €1.26 million of market value of the property and
- 0.25% of the portion between €1.26 million and €2.1 million and
- 0.30% of the portion above €2.1 million
The local adjustment factor
Local authorities can vary the basic LPT rate in their area. These rates can be increased or decreased by up to 15%. This is known as the local adjustment factor.
Residential properties of the same value in different local authority areas may pay different amounts of LPT, depending on whether the local authority has applied a local adjustment factor or not.
There is a list of local authority LPT adjustments on revenue.ie. Revenue also has an online LPT calculator that calculates the tax after the local adjustment factor.
How to submit a Local Property Tax return
If your property has never been registered for stamp duty or LPT, you first need to register the property with Revenue before you make your LPT return.
To make your LPT return online, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service.
To log in to the LPT online service, you will need:
- Your Property ID and PIN (listed on any LPT correspondence from Revenue)
- Your Personal Public Service Number (PPSN) or Tax Reference Number
If you do not have your Property ID and PIN, you can use the LPT online service to request them.
Revenue has a short video that explains how to submit your LPT return online.
You can contact the LPT helpline for help with the Local Property Tax. You can also send queries to Revenue through MyEnquiries.
More information
Previous rates that applied from 2022 to 2025
| Local Property Tax
Valuation bands and basic rates for valuation period 2022–2025 |
||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 200,000 | 90 |
| 2 | 200,001 – 262,500 | 225 |
| 3 | 262,501 – 350,000 | 315 |
| 4 | 350,001 – 437,500 | 405 |
| 5 | 437,501 – 525,000 | 495 |
| 6 | 525,001 – 612,500 | 585 |
| 7 | 612,501 – 700,000 | 675 |
| 8 | 700,001 – 787,500 | 765 |
| 9 | 787,501 – 875,000 | 855 |
| 10 | 875,001 – 962,500 | 945 |
| 11 | 962,501 – 1,050,000 | 1,035 |
| 12 | 1,050,001 – 1,137,500 | 1,189 |
| 13 | 1,137,501 – 1,225,000 | 1,408 |
| 14 | 1,225,001 – 1,312,500 | 1,627 |
| 15 | 1,312,501 – 1,400,000 | 1,846 |
| 16 | 1,400,001 – 1,487,500 | 2,064 |
| 17 | 1,487,501 – 1,575,000 | 2,283 |
| 18 | 1,575,001 – 1,662,500 | 2,502 |
| 19 | 1,662,501 – 1,750,000 | 2,721 |
| For properties worth more than €1.75 million, see below. | ||
Properties worth more than €1.75 million were assessed on the actual value of the property rather than from a valuation band.
The LPT charge for these properties was the total of:
- 0.1029% of the first €1.05 million of market value of the property
- 0.25% of the portion between €1.05 million and €1.75 million
- 0.3% of the portion above €1.75 million
Previous rates that applied from 2013 to 2021
| Local Property Tax
Valuation bands and basic rates for valuation period from 2013 to 2021 |
||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 100,000 | 90 |
| 2 | 100,001 - 150,000 | 225 |
| 3 | 150,001 - 200,000 | 315 |
| 4 | 200,001 - 250,000 | 405 |
| 5 | 250,001 - 300,000 | 495 |
| 6 | 300,001 - 350,000 | 585 |
| 7 | 350,001 - 400,000 | 675 |
| 8 | 400,001 - 450,000 | 765 |
| 9 | 450,001 - 500,000 | 855 |
| 10 | 500,001 - 550,000 | 945 |
| 11 | 550,001 - 600,000 | 1,035 |
| 12 | 600,001 - 650,000 | 1,125 |
| 13 | 650,001 - 700,000 | 1,215 |
| 14 | 700,001 - 750,000 | 1,305 |
| 15 | 750,001 - 800,000 | 1,395 |
| 16 | 800,001 - 850,000 | 1,485 |
| 17 | 850,001 - 900,000 | 1,575 |
| 18 | 900,001 - 950,000 | 1,665 |
| 19 | 950,001 - 1,000,000 | 1,755 |
| Properties worth more than €1 million are assessed on the actual value at 0.18% on the first €1 million and 0.25% on the portion above €1 million. | ||
Appeals
In general, because LPT is a self-assessed tax, formal appeals only arise in a small number of situations.
If you do not agree with a Revenue estimate you can replace it by submitting a return with your own self-assessment.
Since Revenue has compiled a register of residential properties from various sources, there may be errors about ownership of some properties. If you got a LPT return form and you do not think you are liable for that property you should contact Revenue within 30 days of getting the letter. You should include an explanation of why you are not liable, the details who you think is the liable person (name, address, and PPS Number) and supporting documentation. It is important that you contact Revenue because if the error is not corrected you are liable to pay the tax. Revenue will use the information you supply to make a decision on whether you are a liable person. If you do not agree you can appeal this decision to the Tax Appeals Commission.
Appeals relating to the valuation of properties are decided by the Land Values Reference Committee.
If you disagree with Revenue on other matters (for example, whether the property is residential or whether you can defer payment) and the matter cannot be resolved, Revenue will issue a formal Notice of Assessment or a formal decision on the matter to you. Your right to appeal to the Appeal Commissioners will be set out clearly on the notices. However, you must make a return and pay any tax due before you can appeal the Notice of Assessment or any other Revenue decision.
The Household Charge and Non-Principal Private Residence Charge
The Local Property Tax replaced the Household Charge which was abolished from 1 January 2013. Household Charge arrears that were not paid by 1 July 2013 were converted into LPT and are now collected by Revenue through the LPT system.
The Non-Principal Private Residence (NPPR) charge on second homes was introduced in 2009 and was paid to the relevant local authority. From 2014, the NPPR was no longer charged.
Any NPPR charges and fees expired on 31 March 2025 and you no longer have to prove you have paid NPPR if you are selling your property.
For more information, see nppr.ie.