Rates last updated: 24 October 2026 · How we verify
Local Property Tax in Ireland: Bands, Rates and What You'll Pay
If you own a home in Ireland, you pay Local Property Tax on it every year. Since 2026 the bill is based on a new valuation, so it's worth checking which band you're in now. Here's how the 19 bands work, how your council changes the rate, and what you'll actually pay in 2026 and 2027.
In short: the LPT 2027 schedule. Your 2027 bill uses the same band as 2026; only your council's adjustment can change it. These are the dates that matter, from Revenue's LPT payment dates for 2027:
| Date | What happens |
|---|---|
| 2 December 2026 | Confirm your payment method if you'll spread payments over 2027 or pay by annual debit; LPT return due for homes liable for the first time |
| 11 January 2027 | Single payment by card, or in full at An Post or Payzone |
| 15 January 2027 | First monthly direct debit, then on the 15th of each month |
| 21 March 2027 | Annual debit taken from your bank account |
| From January 2027 | Deduction from salary, pension or social welfare, spread over the year |
Want your number straight away? Our free Local Property Tax calculator finds your band and applies your council's adjustment in a few seconds. Then read on to understand the figure.
What Local Property Tax is
- LPT is a yearly self-assessed tax on residential property: you estimate your home's value and that value sets the bill.
- The value on 1 November 2025 fixes your band for 2026 to 2030, and the owner on 1 November pays the following year.
- Each council can cut the basic charge by up to 15% or raise it by up to 25%.
Local Property Tax (LPT) is a yearly tax on residential property in Ireland. It's a self-assessment tax: you estimate your home's market value, and that value decides your bill.
Three facts explain almost everything about it:
- One valuation date sets five years. Your LPT for 2026 to 2030 is based on what your home was worth on 1 November 2025. If prices rise after that, your band doesn't change.
- The owner on 1 November pays. Whoever owned the home on the valuation date is liable for the following year's charge.
- Your council has the final say on the rate. Each council can cut the basic charge by up to 15% or raise it by up to 25%, and it can change that from year to year.
Citizens Information has a good plain-language overview of how LPT works, including who counts as the owner when there's a long lease.
The LPT bands for 2026 to 2030
- 19 bands, from €95 a year (up to €240,000) to €3,110 (up to €2,100,000), with 58.03% of homes in bands 1 and 2 by Revenue's estimate.
- Above €2.1 million you pay 0.0906% of the first €1.26m, 0.25% to €2.1m and 0.3% above, so a €2.5 million home pays €4,441.56 before the council adjustment.
- Find your band in the Local Property Tax calculator.
Revenue sorts every home into one of 19 valuation bands. Each band has a fixed basic charge for the year. These are the figures from Revenue's valuation bands and rates page:
| Band | Market value on 1 November 2025 | Basic LPT per year |
|---|---|---|
| 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 |
| Above 19 | Over €2,100,000 | 0.0906% of the first €1.26m + 0.25% from €1.26m to €2.1m + 0.3% above €2.1m |
Most homes sit at the bottom of this table. Revenue's technical paper on the 2026 valuation estimated that 38.46% of properties would fall into band 1 and 19.57% into band 2. Together that's 58.03%, more than half of all homes, paying a basic €95 or €235 a year.
For homes worth more than €2.1 million there's no band. You declare the exact value and pay a percentage on each slice of it. A €2.5 million home pays €1.26m × 0.0906% = €1,141.56, plus €840,000 × 0.25% = €2,100, plus €400,000 × 0.3% = €1,200. That's €4,441.56 before the council adjustment.
How your council changes the bill
- Your council can cut the basic LPT charge by up to 15% or raise it by up to 25%, and reviews it every year.
- For 2027 in Dublin, the four councils range from −15% in Dún Laoghaire-Rathdown to 0% in Dublin City.
The basic charge is only the starting point; the council's change is called the local adjustment factor. The upper limit used to be 15% and was raised by the 2025 amendments to the LPT law, as McCann FitzGerald explains; Fingal's 2027 consultation notice uses the new range of −15% to +25%. Councils hold a public consultation and then vote on it for the following year, so the same home can cost different amounts depending on which side of a council boundary it's on.
For 2026 and 2027, the four Dublin councils decided:
| Council | 2026 | 2027 | Source |
|---|---|---|---|
| Dublin City Council | ±0% | ±0% | Council minutes, 18 July 2025: basic rate for 2026 to 2029 |
| Dún Laoghaire-Rathdown | −15% | −15% | Council resolution, 7 July 2025; Irish Times, 12 October 2026 |
| Fingal | −5% | −5% | Fingal County Council; Irish Times, 12 October 2026 |
| South Dublin | −7.5% | −7.5% | Council reply, July 2025; Irish Times, July 2025: cut kept until 2029 |
So in Dublin, 2027 bills will match 2026 for the same home. Outside Dublin, councils have been voting on their 2027 rates through the autumn, so check your own council's website for its decision, or look at the amount on your LPT statement in myAccount, which already includes it. In our LPT calculator you can pick a Dublin council or type in any other council's adjustment.
A worked example: the same home in four Dublin councils
- An apartment worth €480,000 on 1 November 2025 is in band 4, with a basic charge of €428.
- For 2026 that is €428.00 in Dublin City, €363.80 in Dún Laoghaire-Rathdown (−15%), €406.60 in Fingal (−5%) and €395.90 in South Dublin (−7.5%).
Say your apartment was worth €480,000 on 1 November 2025. That puts it in band 4 (€420,001 to €525,000), with a basic charge of €428 a year. Here's what you'd pay for 2026 in each Dublin council:
| Council | Adjustment | Calculation | LPT for 2026 | Per month (÷12) |
|---|---|---|---|---|
| Dublin City Council | ±0% | €428 + €0 | €428.00 | €35.67 |
| Dún Laoghaire-Rathdown | −15% | €428 − €64.20 | €363.80 | €30.32 |
| Fingal | −5% | €428 − €21.40 | €406.60 | €33.88 |
| South Dublin | −7.5% | €428 − €32.10 | €395.90 | €32.99 |
Living in Dún Laoghaire-Rathdown rather than Dublin City saves €64.20 on the same home this year. In Dublin City, where the council has fixed the rate for 2026 to 2029, the bill stays at €428 a year for four years: €428 × 4 = €1,712.
Your home will be worth a different amount, so run your own figures in the calculator. It takes ten seconds.
Who pays: owners, landlords, tenants and expats
- Whoever owns the home on 1 November pays the next year's LPT.
- Landlords pay for rented homes, not tenants, and living abroad doesn't exempt you.
- Owner-occupiers pay for their own home.
- Landlords pay for homes they rent out on normal leases. If you rent, LPT isn't your bill. You may be able to claim the Rent Tax Credit instead.
- Tenants on very long leases are the exception. A lease of more than 20 years, or a lifetime right to live in the home, can make the occupier liable.
- Joint owners agree between themselves who pays. If they don't, Revenue can collect it from any of them.
- Owners who've left Ireland still pay. LPT follows ownership, not where you live. If you've moved abroad and kept your Irish home, the LPT is still yours, and if you rent it out you'll also need to declare the rent. Our rental income tax calculator estimates that part.
Buying or selling? The owner on 1 November pays for the next year. Revenue's own example on its buying and selling page: Pat owned his home on 1 November 2025 and sold it in December 2025. He still pays all of the 2026 LPT. The buyer becomes liable on 1 November 2026 and pays from 2027. LPT also has to be up to date before a sale can close, because unpaid LPT stays as a charge on the property.
How to value your home for LPT
- The valuation is yours to make: nothing is sent with the return, but keep what you used.
- Revenue suggests its interactive tool as a guide, the Residential Property Price Register, local agents and property sites.
- It also suggests a group of similar sales close to 1 November 2025, and adding 13.5% VAT to a new build's register price.
Because LPT is self-assessed, the valuation is your job. Revenue's guidance on how to value your property suggests:
- Revenue's interactive valuation tool, which shows the average band for homes in your area. It's a guide, not a valuation of your home, so don't rely on it alone.
- The Residential Property Price Register, local estate agents, and property sites such as daft.ie and myhome.ie.
- A group of sales of similar homes close to 1 November 2025, not a single sale.
- For a new build listed on the Price Register, adding 13.5% VAT to the price shown.
You don't send evidence with your return, but keep what you used. Revenue can ask for it if it reviews your valuation.
When and how to pay LPT
- For 2027, a single payment by card, or in full at An Post or Payzone, is due by 11 January 2027.
- An annual debit comes out on 21 March 2027, and monthly direct debits start on 15 January 2027.
- If you'll spread payments over 2027 or pay by annual debit, Revenue asks you to confirm your payment method by 2 December 2026.
Revenue's LPT payment dates for 2027, published on 22 October 2026, are:
| Payment method | 2027 timing | 2026, for comparison |
|---|---|---|
| Single payment by card, or in full at An Post or Payzone | By 11 January 2027 | By 9 January 2026 |
| Annual debit instruction (one deduction from your bank) | 21 March 2027 | 20 March 2026 |
| Monthly direct debit | From 15 January 2027, on the 15th of each month | From 15 January 2026 |
| Deduction from salary, occupational pension or social welfare, or regular cash payments at An Post or Payzone | Spread over the year, from January 2027 | From January 2026 |
Confirm your payment method by 2 December 2026 if you'll spread payments over 2027 or pay by annual debit; you do it in the LPT online service. If your home becomes liable for the first time in 2027, your LPT return is also due by 2 December 2026, as Revenue's what to do for 2027 page explains.
If you set up deduction from salary, your employer takes it through payroll, and you'll see it on your payslip. Our guide on how to read your Irish payslip shows where.
Deferring or not paying LPT
- Owner-occupiers can defer 100% with gross income up to €25,000 (single or widowed) or €40,000 (couple), and 50% up to €40,000 or €55,000.
- The limits are raised by 80% of mortgage interest on loans taken out before 1 November 2020.
- Deferred LPT carries 3% interest; unpaid LPT carries 8% and can be deducted from pay or refunds.
If your income is low, you can put off paying. Revenue's deferral income thresholds for owner-occupiers are:
| Liable person | Defer 100% if gross income is up to | Defer 50% if gross income is up to |
|---|---|---|
| Single or widowed | €25,000 | €40,000 |
| Couple | €40,000 | €55,000 |
If you have a mortgage taken out before 1 November 2020, the limits rise by 80% of the gross mortgage interest you expect to pay that year. A single owner expecting €10,000 of interest could defer in full up to €25,000 + (€10,000 × 80%) = €33,000.
A deferral isn't a waiver. Deferred LPT is charged interest at 3% a year and has to be paid, for example when the home is sold or transferred.
Not paying at all is far more expensive. Revenue says on its non-compliance page that it charges 8% a year interest on late LPT, can deduct it from your salary or pension, can keep a tax refund to cover it and can refuse you tax clearance.
A short list of homes is exempt, including homes left empty because the owner is ill, homes adapted for people with an incapacity, and homes damaged by defective concrete blocks or pyrite. The full list is on Revenue's LPT exemptions page. Even if your home is exempt, you claim it on your LPT return.
What Revenue actually asks you to do
- File your LPT return with your valuation band (it was due on 12 November 2025 for 2026 to 2030).
- Pick a payment method, and keep the evidence for your valuation.
- File an LPT return with your valuation band. The return for 2026 to 2030 was due on 12 November 2025. If you haven't filed, Revenue's LPT news page asks you to do it now, and you must file even if your home stayed in the same band.
- Declare an exact value if your home is worth more than €2.1 million.
- Choose how to pay, by one of the methods above, through myAccount or the LPT online service.
- Keep your valuation evidence in case Revenue asks for it.
That's it for most owner-occupiers. Where it gets more involved is when your home is also an investment: rent, a sale, or a move abroad. If you sell, you may also need to think about capital gains tax, and the Ireland tax calendar lists the other dates to watch.
Check your LPT now
Use our free Local Property Tax calculator to see your band, your council's adjustment and your monthly cost. If you own a rental property or you're moving in or out of Ireland, message us on WhatsApp and a real person will tell you what else applies to you.
Related reading
Questions we get asked
How much is Local Property Tax in Ireland?
For 2026 the basic charge runs from €95 a year for homes worth up to €240,000 to €3,110 for homes worth up to €2.1 million, before your council's adjustment: a cut of up to 15% or an increase of up to 25%. Revenue estimated that more than half of homes would be in the two lowest bands, at €95 or €235.
When is Local Property Tax due for 2027?
It depends on how you pay. A single payment by card, or in full at An Post or Payzone, is due by 11 January 2027; monthly direct debits start on 15 January 2027; an annual debit comes out on 21 March 2027. If you'll spread payments or pay by annual debit, confirm your payment method with Revenue by 2 December 2026.
Has my LPT changed for 2027?
Your band hasn't: the value on 1 November 2025 fixes it for 2026 to 2030. What can change is your council's adjustment, set every year between a 15% cut and a 25% increase. For 2027 the four Dublin councils range from −15% in Dún Laoghaire-Rathdown to 0% in Dublin City.
Do renters pay Local Property Tax?
No. On a normal lease the landlord pays. Only tenants with a lease of more than 20 years, or a lifetime right to live in the home, can be liable.
I bought my home in 2026. When do I start paying LPT?
From 2027. The owner on 1 November 2025 pays the 2026 charge. You become liable on 1 November 2026 if you own the home then.
Will my LPT go up if house prices rise?
Not between 2026 and 2030. Your band is fixed by the 1 November 2025 value for 2026 to 2030. The only thing that can change your bill in that time is your council's yearly adjustment.
Do I still pay LPT if I move abroad?
Yes, if you still own the home. LPT depends on ownership, not residence. If you rent the home out, you also pay income tax on the rental profit.