Table of Contents
Most homes in Ireland pay between €95 and €618 in Local Property Tax for 2026. Your charge depends on which of 19 valuation bands your property fell into on 1 November 2025, then rises or falls by your council’s local adjustment. A €400,000 home pays anywhere from €283 to €383, depending on the county.
So how much is Local Property Tax for your house specifically? That depends on two numbers, not one. Revenue publishes the band charges in one place and the council adjustments in another, and expects you to combine them yourself. Below, we’ve done that arithmetic for the bands most homes fall into.
The 2026 to 2030 valuation bands
Your band was set by the market value of your property on 1 November 2025. That valuation is locked in until 1 November 2030. If prices rise in 2027, your bill does not move. If you build an extension in 2028, your bill does not move either.
According to Revenue’s table of LPT valuation bands and basic rates, there are 19 bands for properties worth up to €2.1 million. Here are the first eleven, which cover the overwhelming majority of Irish homes.
| Band | Property value (1 Nov 2025) | Basic charge |
|---|---|---|
| 1 | €1 – €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 |
Bands 12 to 19 run from €1,260,001 up to €2.1 million, with charges from €1,272 to €3,110.
Note the gap between bands 11 and 12. The jump from €1,094 to €1,272 is bigger than the steady €95 steps below it. That’s because a higher rate kicks in on value above €1.26 million.
What you actually pay in your county
This is the part that trips people up. The figures above are the basic charge. Every local authority can move that charge up or down by up to 15%, and most of them moved it up for 2026.
Revenue publishes each council’s adjustment for 2026 on the same bands and rates page. We’ve applied it to the common bands so you can find your real number. Figures are rounded to the nearest euro.
Your council (2026 adjustment) Band 1 Band 2 Band 3 Band 4 Band 5 Band 6 Dún Laoghaire-Rathdown (−15%) €81 €200 €283 €364 €445 €525 South Dublin (−7.5%) €88 €217 €308 €396 €484 €572 Fingal (−5%) €90 €223 €316 €407 €497 €587 Dublin City, Louth, Meath (0%) €95 €235 €333 €428 €523 €618 Wicklow (+6%) €101 €249 €353 €454 €554 €655 Kerry, Kildare, Mayo (+10%) €105 €259 €366 €471 €575 €680 Cork City (+12%) €106 €263 €373 €479 €586 €692 All other councils (+15%) €109 €270 €383 €492 €601 €711 The “all other councils” row is the biggest group by far. Carlow, Cavan, Clare, Cork County, Donegal, Galway City, Galway County, Kilkenny, Laois, Leitrim, Limerick, Longford, Monaghan, Offaly, Roscommon, Sligo, Tipperary, Waterford, Westmeath and Wexford all applied the full 15% increase for 2026.
Before you pay, confirm your own figure with Revenue’s LPT calculator, which applies your council’s adjustment automatically.
Worked examples at three property values
A €280,000 apartment in Limerick
Band 2, basic charge €235. Limerick City and County Council applied +15%.
€235 × 1.15 = €270 for 2026
Spread over 12 monthly direct debits, that’s €22.50 a month. Over the full 2026 to 2030 cycle, assuming the council keeps the same adjustment, roughly €1,350.
A €400,000 house in Dún Laoghaire-Rathdown
Band 3, basic charge €333. The council applied −15%.
€333 × 0.85 = €283 for 2026
The same €400,000 house in Cork County
Same band, same basic charge. Cork County applied +15%.
€333 × 1.15 = €383 for 2026
That’s €100 a year more for an identical property in an identical band. Over five years, €500. Nothing about the house changed. Only the council did.
A €280,000 apartment in Limerick
Band 2, basic charge €235. Limerick City and County Council applied +15%.
€235 × 1.15 = €270 for 2026
Spread over 12 monthly direct debits, that’s €22.50 a month. Over the full 2026 to 2030 cycle, assuming the council keeps the same adjustment, roughly €1,350.
A €400,000 house in Dún Laoghaire-Rathdown
Band 3, basic charge €333. The council applied −15%.
€333 × 0.85 = €283 for 2026
The same €400,000 house in Cork County
Same band, same basic charge. Cork County applied +15%.
€333 × 1.15 = €383 for 2026
That’s €100 a year more for an identical property in an identical band. Over five years, €500. Nothing about the house changed. Only the council did.
Properties over €2.1 million
Above €2.1 million you don’t use a band at all. You declare an actual market value, and the charge is calculated in three slices: 0.0906% on the first €1.26 million, 0.25% on the portion between €1.26 million and €2.1 million, and 0.3% on everything above €2.1 million.
What counts towards your valuation
Your valuation is the price the property would have fetched on the open market on 1 November 2025. That includes the site the house sits on, the garden, the driveway, and any garage or shed within the curtilage.
A few things people get wrong:
- It’s not your purchase price. If you bought in 2023, you’re valuing what the house was worth in November 2025, which is probably more.
- It’s not the Revenue estimate on your letter. Revenue’s figure is an estimate based on area averages. If Revenue queries your band later, you cannot point at their own estimate as your defence.
- It’s not the insurance rebuild cost. That number is usually much lower and has nothing to do with market value.
- Mortgage balance is irrelevant. LPT is charged on value, not equity.
Keep your evidence. Save screenshots of comparable sales from the Property Price Register or the Revenue valuation tool, dated around November 2025. Revenue can query a valuation years later, and “I guessed” is not an answer.
When you pay in 2026
The dates depend entirely on which payment method you picked. Per Revenue’s LPT payment dates for 2026:
| Method | Date |
|---|---|
| Payment in full by card or approved payment service provider | 9 January 2026 |
| Monthly direct debit | Starts 15 January 2026, then the 15th of each month |
| Deduction at source from salary, pension or DSP payment | Phased from January 2026 |
| Annual Debit Instruction (one bank debit) | 20 March 2026 |
If you set up an Annual Debit Instruction or deduction at source, it carries forward automatically each year unless you change it.
If you can’t pay: deferral, not exemption
If money is tight, deferral is the route. It is not a write-off. You are postponing the bill, and it sits as a charge on the property until it’s cleared.
Revenue’s income thresholds for LPT deferral work like this, and they apply only to your main home, never to a rental:
| Your situation | Full deferral if gross income under | 50% deferral if gross income under |
|---|---|---|
| Single or widowed, no mortgage | €25,000 | €40,000 |
| Couple, no mortgage | €40,000 | €55,000 |
Gross income means everything before deductions or reliefs, including social welfare payments, but not Child Benefit. If your mortgage was taken out before 1 November 2020, you can raise these thresholds by 80% of your gross mortgage interest for the year. Mortgages taken out on or after that date don’t qualify.
Interest accrues on the deferred amount at 3% a year, and Revenue’s deferral guidance is clear that the full balance plus interest must be cleared before you can sell or transfer the property.
Is 3% a lot? Compared with the alternative, no. Simply not paying attracts 8% interest plus enforcement.
Exemptions are narrow
Very few homes are exempt. The categories for 2026 to 2030 listed on Revenue’s LPT exemptions page are:
- Properties left unoccupied for a long period because the owner is ill
- Properties bought, built or adapted for a permanently and totally incapacitated person
- Properties built with defective concrete blocks
- Properties certified as having pyritic damage
- Properties fully subject to commercial rates
- Properties owned by a charity or public body
- Registered nursing homes
There is no exemption for pensioners, for first-time buyers, or for being on a low income. And even if you qualify, you still have to value the property and file a return to claim it.
What happens if you ignore it
Revenue does not send bailiffs to the door in month one. It does something quieter and more effective: it takes the money out of your pay, or blocks your paperwork.
The published enforcement options include mandatory deduction from your salary or pension, withholding refunds of other taxes, refusal of tax clearance, referral to a sheriff or solicitor, attachment of your bank account, and interest at 8% a year.
If you file a self-assessed income tax return while your LPT is outstanding, you also pick up an LPT surcharge of 10% of your income tax liability. That can be capped at 50% of the LPT you owe, but only if you then file the LPT return and either pay up or agree an arrangement.
The one that catches sellers. Unpaid LPT is a charge on the property itself. No clearance, no sale. Solicitors find this in the middle of a closing, and it delays everything.
Common mistakes
Assuming the new owner pays. If you owned the property on 1 November, you owe the full following year’s LPT, even if you sell in December. Buyers usually refund this at closing, but the legal liability stays with the seller.
Thinking a low valuation is free money. If you sell for far more than your declared band suggests, Revenue can look back and charge the difference plus interest.
Confusing LPT with stamp duty. Stamp duty is a one-off charge when you buy. LPT is annual and never ends.
Letting an old direct debit run on a property you sold. Change it in LPT online.
If your property is empty for most of the year, a separate Vacant Homes Tax may apply on top of LPT. Check your position with Revenue before assuming it doesn’t affect you.
Frequently asked questions
How much is Local Property Tax on an average Irish home?
Most homes sit in bands 2 to 5, so the realistic range is roughly €200 to €600 a year once the council adjustment is applied. A mid-range home in a +15% county typically lands around €383 to €492.
Do tenants pay LPT?
No, not on a normal tenancy. The owner pays. The exception is a lease of more than 20 years or a right to live in the property for life, in which case the occupier becomes the liable person.
Does my LPT go up if house prices rise?
No. Your band was fixed by the value on 1 November 2025 and holds until the next valuation date on 1 November 2030. Your bill can still change if your council alters its local adjustment.
Can I pay monthly instead of one lump sum?
Yes. Monthly direct debit runs on the 15th of each month, and deduction from your salary, pension or social welfare payment spreads the cost evenly across the year. You can switch methods during the year through LPT online.
I’ve just bought a house and never received a letter. What do I do?
Sign in to LPT online with the Property ID and PIN, or request them through the same service. If the property was never registered, register it with Revenue rather than waiting to be contacted. The LPT helpline is 01 738 3626, open 09:30 to 13:30, Monday to Friday.
Your next steps
- Find your valuation band using the table above, based on what the property was worth on 1 November 2025.
- Find your council’s row in the adjustment grid and read off the euro figure.
- Check it against Revenue’s LPT calculator, which applies the adjustment for you.
- Sign in to LPT online and confirm your return is filed and your payment method is set.
- If money is tight, apply for deferral rather than letting the charge fall into arrears at 8% interest.
If you’re at an earlier stage in the process, our guide to buying a home in Ireland covers where LPT fits alongside stamp duty and legal fees, and the mortgage approval process guide explains how lenders treat ongoing property costs. Renting rather than buying? You won’t pay LPT, but our guide to renting a house in Ireland sets out what you are responsible for. For the wider picture on what else you can claim back, see our guide to tax credits and reliefs in Ireland, and for the mechanics of valuation and filing, read our full Local Property Tax guide.
