Local Property Tax calculator (Ireland, 2026 and 2027)
Own a home in Ireland? See your LPT band and what you'll pay this year, after your council's adjustment.
Local Property Tax
Your yearly LPT, from your home's value on 1 November 2025 and your council's adjustment for the year.
What your home would have sold for on that date, not what you paid. The same value sets your band for every year from 2026 to 2030.
Estimates based on Revenue.ie 2026 tax-year rates and simplified rules — for guidance only, not personal tax advice. Your exact position can differ. Get an exact figure from us →
How this is calculated
Local Property Tax is a yearly tax on residential property in Ireland.
- Valuation: you value your home yourself, at what it would have sold for on 1 November 2025, and that value places it in one of 19 bands that apply to every year from 2026 to 2030.
- Basic charge: each band has a fixed charge, from €95 for homes worth up to €240,000 to €3,110 for homes worth up to €2,100,000.
- Above €2.1 million: charged on the full value: 0.0906% of the first €1.26 million, 0.25% from €1.26 million to €2.1 million and 0.3% above.
- Local adjustment: your council can cut the basic charge by up to 15% or raise it by up to 25%, and it can review that every year.
How the calculator works: it finds your band, applies your council's adjustment and shows the yearly and monthly figure.
Example: a home worth €400,000 is in band 3, with a basic charge of €333; in Dún Laoghaire-Rathdown, which cut the rate by 15% for 2026 and again for 2027, that becomes €333 − €49.95 = €283.05.
LPT valuation bands 2026–2030
Find your home's value on 1 November 2025 and read across for the basic yearly charge, before your council's adjustment. Source: Revenue, valuation bands and rates.
| BAND | MARKET VALUE | BASIC LPT / 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 |
| — | Over €2,100,000 | 0.0906% of the first €1.26m, 0.25% from €1.26m to €2.1m, 0.3% above €2.1m |
| COUNCIL | 2026 | 2027 | BAND 3 HOME |
|---|---|---|---|
| Dublin City Council | ±0% | ±0% | €333 |
| Dún Laoghaire-Rathdown County Council | −15% | −15% | €283.05 |
| Fingal County Council | −5% | −5% | €316.35 |
| South Dublin County Council | −7.5% | −7.5% | €308.03 |
Band 3 covers homes worth €315,001 to €420,000, with a basic charge of €333. The band 3 figure uses the 2027 rate. Councils can cut the basic rate by up to 15% or raise it by up to 25%, and can review it every year. Sources: council decisions of July 2025 and October 2026.
Questions people ask
How is Local Property Tax calculated?
You value your home as at 1 November 2025. That value puts it in a band with a fixed basic charge, and your council then adjusts it: down by up to 15% or up by up to 25%. Homes worth more than €2.1 million pay a percentage of their full value instead of a band charge.
What are the LPT bands for 2026?
There are 19 bands. Band 1 covers homes worth up to €240,000 and costs €95 a year. Band 2 runs to €315,000 at €235, and band 3 to €420,000 at €333. The full table is below the calculator.
Does my LPT change every year?
Your band doesn't. The 1 November 2025 value sets it for 2026 to 2030, even if prices rise. What can change is your council's adjustment, which councils can review every year.
I sold my home after 1 November 2025. Who pays?
You do, for 2026. LPT is paid by whoever was the owner on 1 November 2025. The buyer becomes liable on 1 November 2026 and pays from 2027.
Can I defer my LPT?
Yes, if your income is low. A single owner-occupier with gross income up to €25,000, or a couple up to €40,000, can defer in full, and half can be deferred up to €40,000 and €55,000. Deferred LPT is charged interest at 3% a year and is still owed.
What if I don't pay?
Revenue charges interest of 8% a year on late LPT and can deduct it from your salary or pension, keep a tax refund to cover it or refuse tax clearance. Unpaid LPT also stays as a charge on the property until it's cleared.
Rates last updated: October 2026 · How we verify
Read the detail
Local Property Tax in Ireland: Bands, Rates and What You'll Pay explains the rules behind this number.