Local Property Tax Ireland 2026–2030: Bands, Rates & How Much You’ll Pay

Ireland entered a new Local Property Tax (LPT) valuation period in 2026.

The most important date is not today’s house price. It is 1 November 2025.

For most existing residential properties, the value you declared for that date determines the valuation band used for LPT from 2026 through 2030. Revenue uses 19 fixed bands for properties valued up to €2.1 million, while more expensive properties are taxed using their actual declared market value.

Your final bill can then be changed by your local authority through the Local Adjustment Factor.

This guide reflects Revenue rules checked on 30 September 2026. Local authority adjustments can change from year to year, so always check the adjustment applying to the particular LPT year you are calculating.

Local Property Tax in Ireland at a glance

For the current valuation period:

• valuation date: 1 November 2025;
• valuation period: 2026 to 2030;
• number of fixed valuation bands: 19;
• highest band limit: €2.1 million;
• properties above €2.1 million: taxed using actual declared market value;
• 2026 Local Adjustment Factor: councils can increase or reduce the basic rate by up to 15%;
• from 2027: councils can increase the basic rate by up to 25%, while the maximum reduction remains 15%;
• liability date: 1 November each year for the following year’s LPT.

LPT is self-assessed. Revenue provides valuation tools and guidance, but the property owner remains responsible for submitting a reasonable valuation.

The 2026–2030 LPT valuation bands

The following are Revenue’s basic LPT charges before any Local Adjustment Factor is applied.

These are basic charges, not necessarily the final amount on your LPT bill.

Your local authority’s adjustment is applied after the basic charge is identified.

How the Local Adjustment Factor works

Each local authority can vary the basic LPT rate for properties in its area.

For 2026, the permitted range is from -15% to +15%.

So if the basic charge is €333:

• a -15% adjustment gives €283.05;
• a 0% adjustment gives €333;
• a +15% adjustment gives €382.95.

This means two homes with the same LPT valuation can have different tax bills simply because they are in different local authority areas.

2026 Local Adjustment Factors by council

The adjustment is a percentage of the basic LPT charge, not a percentage of the market value of your home.

An important change from 2027

The Local Adjustment Factor becomes more flexible from 2027.

From then on, a local authority can increase the basic LPT rate by as much as 25%. The maximum downward adjustment remains 15%.

That does not mean every council will raise LPT by 25%.

It means the legal range available to councils becomes:

-15% to +25%.

The council must still make its own decision for the relevant year.

This distinction matters when using a 2026 tax bill to estimate future LPT. The valuation band can stay the same while the final bill changes because the council changes its Local Adjustment Factor.

Worked example: €400,000 home in Meath

A property valued at €400,000 on the relevant valuation date falls into:

Band 3: €315,001–€420,000.

The basic annual LPT is:

€333.

Meath County Council’s 2026 Local Adjustment Factor is 0%, so:

2026 estimated LPT = €333.

For household budgeting, that is:

€27.75 per month.

The monthly figure is simply €333 divided by 12. It does not mean Revenue necessarily collects the tax in twelve equal monthly instalments.

Worked example: €500,000 home in Cork County

A €500,000 property falls into:

Band 4: €420,001–€525,000.

Basic LPT:

€428.

Cork County Council’s 2026 adjustment is +15%.

Local adjustment:

€428 × 15% = €64.20.

Estimated 2026 LPT:

€428 + €64.20 = €492.20.

Worked example: €1 million home in Dún Laoghaire-Rathdown

A €1 million property falls into:

Band 9: €945,001–€1,050,000.

Basic LPT:

€903.

The 2026 Dún Laoghaire-Rathdown adjustment is -15%.

Reduction:

€903 × 15% = €135.45.

Estimated 2026 LPT:

€767.55.

This example shows why simply looking up the national band is not enough.

What happens if your home is worth more than €2.1 million?

Properties above €2.1 million do not use a fixed valuation-band charge.

Revenue calculates the basic LPT using the property’s actual declared market value.

The current formula is:

• 0.0906% of the first €1.26 million;
• 0.25% of the portion between €1.26 million and €2.1 million;
• 0.3% of the portion above €2.1 million.

Example: property valued at €2.5 million

For a simplified example before any local adjustment:

First €1.26 million:

€1,260,000 × 0.0906% = €1,141.56.

Next €840,000:

€840,000 × 0.25% = €2,100.

Remaining €400,000:

€400,000 × 0.3% = €1,200.

Total basic LPT:

€4,441.56.

The relevant Local Adjustment Factor is then applied.

Our Local Property Tax Calculator automatically switches to the actual-value formula when the value entered exceeds €2.1 million.

What property value should you use?

For the 2026–2030 valuation period, Revenue says your LPT charge is based on the value of the property at 1 November 2025.

This is one of the most important rules in the entire system.

If a house was reasonably valued at €400,000 on 1 November 2025 but would sell for €475,000 in 2028, a general increase in house prices does not automatically move it into a higher LPT band during the current valuation period.

Revenue states that the 1 November 2025 valuation continues to determine the charge through 2030.

Do you have to revalue your house every year?

Generally, no.

For an existing property correctly valued for the current valuation period, you do not revalue it every year simply because property prices rise or fall.

Revenue even gives the example of an extension being added in 2027 without requiring a fresh valuation until the next valuation date in 2030.

However, this does not mean every LPT issue is frozen until 2030.

Changes in:

• ownership;
• liability;
• exemptions;
• property status;
• local authority adjustments;

can still affect what happens.

How do you value your home for LPT?

LPT is self-assessed.

Revenue’s interactive valuation tool can help show the average valuation band for an area, but the result does not automatically establish the exact value of an individual house.

Relevant factors can include:

• recent sales of comparable homes;
• location;
• property size;
• age;
• condition;
• number of bedrooms;
• extensions;
• unusual or valuable features.

The Residential Property Price Register can also help when looking for comparable transactions.

The objective is not to predict the highest possible selling price. It is to arrive at a reasonable self-assessed market value for the statutory valuation date.

Does your mortgage reduce your LPT?

No.

Local Property Tax is based on the relevant value of the residential property, not the amount of equity you own.

If a property is valued at €500,000 and you still owe €350,000 on the mortgage, the LPT calculation still starts from the €500,000 property valuation.

This is different from calculating your personal net worth.

Who is liable for LPT?

Revenue’s general liability date is 1 November each year.

If a property is residential on that date, it can be liable for LPT for the following year.

The person who is the liable person on the liability date is responsible for that following year’s LPT.

For example, Revenue states that where a property is sold after 1 November 2025, the seller who was liable on 1 November 2025 is the liable person for 2026 LPT.

LPT is therefore an important item to check during a property sale.

If you are buying a home, our Buying a Home in Ireland guide covers the broader purchase process, while the House Buying Costs Calculator estimates the cash needed for deposit, Stamp Duty and other completion costs.

LPT is not Stamp Duty

The two taxes apply at different stages.

Stamp Duty is connected with the acquisition or transfer of property.

Local Property Tax is an ongoing annual residential property tax.

A home buyer therefore needs to account for both:

• upfront purchase costs; and
• recurring ownership costs.

For a longer-term comparison of owning and renting, the Rent vs Buy Calculator can incorporate recurring ownership costs into the wider scenario.

LPT exemptions for 2026–2030

Some residential properties can qualify for an exemption, but exemptions are conditional.

Revenue’s current exemption categories include certain:

• homes left unoccupied due to the owner’s long-term illness;
• properties acquired, built or adapted for qualifying incapacitated persons;
• properties affected by defective concrete blocks;
• properties with qualifying pyritic damage;
• properties fully subject to commercial rates;
• qualifying properties owned by charities or public bodies;
• registered nursing homes.

Do not assume a property is exempt simply because it fits a broad description.

Each category has detailed conditions.

Importantly, Revenue states that a property owner who qualifies for an exemption may still be required to value the property and submit the valuation on the LPT Return.

Can Local Property Tax be deferred?

In some circumstances, yes.

A deferral does not necessarily mean the tax disappears. It can mean payment is postponed, with the deferred amount remaining as a charge on the property and interest applying.

For the current income-threshold deferral rules, Revenue lists these limits for owner-occupiers with no relevant mortgage adjustment:

Revenue says these thresholds can be increased by 80% of gross mortgage interest payments for qualifying mortgages taken out before 1 November 2020.

Deferral rules are detailed, so eligibility should be checked directly rather than assumed from income alone.

When was the 2026 LPT return due?

For the current valuation period, Revenue required property owners to determine the value at 1 November 2025 and submit the new LPT valuation.

Revenue’s current guidance states that the LPT Return for the 2026–2030 valuation period was due by 12 November 2025.

If you have not filed the required return, Revenue says you should do so immediately.

2026 LPT payment dates

The payment date depended on the payment method selected.

Revenue’s 2026 timetable included:

• January 2026: phased deduction-at-source and regular cash payments began;
• 9 January 2026: deadline for payment in full through an approved payment service provider or by debit/credit card;
• 15 January 2026: monthly direct debits began;
• 20 March 2026: Annual Debit Instruction deduction date.

If an amount remains unpaid, the appropriate step is to check your LPT account and Revenue’s current guidance rather than relying on a past payment date.

Why did the LPT bands change in 2026?

The previous valuation period ran from 2022 to 2025 and was based on property values at 1 November 2021.

For 2026–2030, the system was revalued using the 1 November 2025 valuation date and the bands were widened.

For example:

• the old Band 1 upper limit was €200,000;
• the new Band 1 upper limit is €240,000;
• the top fixed band previously ended at €1.75 million;
• the new Band 19 extends to €2.1 million.

The structure is designed so that the tax base can be revalued periodically rather than automatically moving households through bands every time national property prices move.

Common LPT mistakes

Using today’s house price

For the 2026–2030 valuation period, the relevant general valuation date is 1 November 2025.

Subtracting the mortgage

LPT is based on property value, not net equity.

Looking only at the national band

The Local Adjustment Factor can change the actual charge.

Assuming the local adjustment stays the same until 2030

The valuation period lasts to 2030, but councils can make LPT adjustment decisions for individual years.

Assuming an exemption applies automatically

Exemptions have specific qualifying conditions and may still require a valuation and LPT Return.

Confusing a deferral with an exemption

An exemption means qualifying LPT is not charged for the relevant exemption period. A deferral generally postpones payment and can leave the amount secured against the property.

Treating a calculator as a valuation tool

A calculator can calculate the tax from a value. It cannot establish the correct legal market valuation for your specific home.

Frequently asked questions

How much is Local Property Tax in Ireland in 2026?

The basic annual charge ranges from €95 for Band 1 to €3,110 for Band 19, before the Local Adjustment Factor. Properties above €2.1 million use an actual-value formula.

What are the LPT bands for 2026?

There are 19 fixed bands for homes up to €2.1 million. Band 1 covers values up to €240,000. Band 19 covers €1,995,001 to €2.1 million.

What valuation date is used for LPT from 2026 to 2030?

1 November 2025.

Will my LPT automatically rise if my house price rises?

Not simply because general market prices rise during the valuation period. Revenue says the value at 1 November 2025 determines the LPT valuation for 2026–2030.

What is the Local Adjustment Factor?

It is the percentage by which a local authority can increase or reduce the national basic LPT rate for properties in its area.

Can councils increase LPT by 25%?

From 2027, the law allows local authorities to increase the basic LPT rate by up to 25%. The maximum reduction remains 15%. The actual adjustment depends on the council’s decision for the relevant year.

Does Meath increase LPT in 2026?

No. Revenue lists Meath County Council’s 2026 Local Adjustment Factor as 0%.

Does Dublin have one LPT rate?

No. The Dublin local authorities can make different adjustment decisions. For 2026, Dublin City is 0%, Dún Laoghaire-Rathdown is -15%, Fingal is -5% and South Dublin is -7.5%.

Do I pay LPT on a new home?

Liability depends on the property’s status and the annual liability date. Revenue’s LPT liability guidance should be checked for a property that becomes residential or liable during the valuation period.

Does an extension increase my LPT immediately?

Revenue says an extension added during the 2026–2030 valuation period does not, by itself, require you to update the 1 November 2025 valuation before the next general valuation date.

Can I appeal my LPT valuation?

LPT is self-assessed, and Revenue can review valuations. If there is a dispute or Revenue estimate, specific review and appeal procedures can apply. Check the current Revenue guidance for the exact situation.

Can I pay LPT monthly?

Revenue provides several payment methods, including recurring options. The exact annual timetable and methods should be checked for the relevant LPT year.

Is LPT deductible from income tax?

For an ordinary owner-occupier, LPT is not treated as a general personal income-tax credit. Different tax rules can apply to rental businesses and other circumstances, so do not assume the household LPT bill directly reduces PAYE income tax.

A practical LPT checklist

For most homeowners, the process is:

1. Identify the property’s reasonable market value at 1 November 2025.
2. Find the correct 2026–2030 valuation band.
3. Read the basic annual LPT charge.
4. Apply the Local Adjustment Factor for your council and the relevant year.
5. Check whether an exemption or deferral applies.
6. Confirm who is the liable person for the relevant liability date.
7. Use Revenue’s current payment timetable for the year concerned.

For the arithmetic, use the Local Property Tax Calculator.

The bottom line

Local Property Tax for 2026–2030 is built around one key date:

1 November 2025.

That valuation places most properties into one of 19 bands. The resulting basic annual charge runs from €95 to €3,110, before the local authority adjustment.

For homes above €2.1 million, the calculation changes to an actual-value formula.

The most important distinction for future years is that the valuation can stay fixed while the final LPT bill changes because Local Adjustment Factors are decided separately. From 2027, councils have the legal ability to raise the basic rate by as much as 25%.

Use the Compound Local Property Tax Calculator for a quick estimate, then check Revenue’s current guidance for exemptions, deferrals, liability and any local-authority change that applies to your tax year.