Local Property Tax Guide · 2026
Local Property Tax Ireland 2026: Rates, Bands, Exemptions & How to Pay
Every residential property owner in Ireland pays Local Property Tax (LPT). How much depends on your property's value band — rates range from 0.1029% to 0.2529%. Understanding the bands, exemptions, and payment options can save you money and stress. Use our Mortgage Calculator or Combined Stamp Duty & LPT Tool.
LPT Value Bands and Rates for 2026
LPT is calculated using value bands based on your property's market value as of 1 November 2021 (the valuation date for the current valuation period, which has been extended through 2026). Each band has a basic charge plus an additional percentage on the excess above the band threshold.
| Value Band | Rate | Calculation | Example LPT |
|---|---|---|---|
| Up to €200,000 | 0.1029% | Flat rate on entire value | €103 |
| €200,001 – €262,500 | 0.1029% | €225 + 0.1029% on excess over €200k | €289 |
| €262,501 – €350,000 | 0.1029% | €315 + 0.1029% on excess over €262.5k | €405 |
| €350,001 – €437,500 | 0.1029% | €405 + 0.1029% on excess over €350k | €495 |
| €437,501 – €525,000 | 0.1029% | €495 + 0.1029% on excess over €437.5k | €585 |
| €525,001 – €612,500 | 0.1029% | €585 + 0.1029% on excess over €525k | €675 |
| €612,501 – €700,000 | 0.1029% | €675 + 0.1029% on excess over €612.5k | €765 |
| €700,001 – €787,500 | 0.1029% | €765 + 0.1029% on excess over €700k | €855 |
| €787,501 – €875,000 | 0.1029% | €855 + 0.1029% on excess over €787.5k | €945 |
| €875,001 – €1,050,000 | 0.129% | €945 + 0.129% on excess over €875k | €1,171 |
| Over €1,050,000 | 0.2529% | €1,171 + 0.2529% on excess over €1.05m | Varies |
* Basic rates shown. Your local authority may vary the rate by up to ±15%. Always check Revenue's LPT portal for your exact calculation.
Real-World Examples
Here's how LPT works out for different property values across Ireland:
🏡 €200,000 Property
Typical 2-bed apartment outside Dublin
| Band rate | 0.1029% |
| Annual LPT | €206 |
| Monthly equivalent | €17 |
🏠 €350,000 Property
Typical 3-bed semi-D in commuter town
| Band rate | 0.1029% |
| Annual LPT | €360 |
| Monthly equivalent | €30 |
🏘️ €500,000 Property
Typical 4-bed detached in Dublin
| Band rate | 0.1029% |
| Annual LPT | €720 |
| Monthly equivalent | €60 |
How to Pay Your LPT
Revenue offers several flexible payment methods. You choose your preferred option when you file your LPT return each year.
💰 Single Lump Sum
Pay the full amount by debit/credit card, bank transfer, or cheque. Due by the LPT deadline (typically mid-January). No interest charges if paid on time.
📅 Phased Payments (Direct Debit)
Spread your LPT across monthly, quarterly, or biannual direct debit instalments. Interest-free if you set it up before the deadline. Revenue will automatically deduct from your nominated account.
💼 Deduction at Source
LPT deducted directly from your salary, occupational pension, or certain Department of Social Protection payments. Your employer/pension provider withholds the LPT and remits it to Revenue on your behalf.
🏛️ Phased via Deduction at Source
A hybrid option where LPT is deducted from your salary/pension in phased amounts (e.g., over 12 months). Reduces the per-pay-period impact while ensuring full compliance.
💡 Tip: If you pay by monthly direct debit, your annual €360 LPT bill becomes just €30 per month — barely noticeable in your day-to-day budget. Set-up takes 5 minutes through Revenue's LPT portal.
Exemptions, Deferrals and Appeals
✅ Exemptions
- New builds: Exempt from LPT for the first year after completion. You must apply for the exemption through Revenue. After the first year, standard LPT applies based on the property's value.
- Pyrite/Mica: Properties with significant pyrite or mica damage (confirmed by a qualified engineer) are fully exempt from LPT until the damage is remediated.
- Unfinished estates: Properties in unfinished housing developments (ghost estates) that are on Revenue's designated list are exempt.
- Registered charities: Properties used exclusively for charitable purposes and owned by a registered charity are exempt.
- Diplomatic properties: Properties owned by foreign governments and used for diplomatic missions are exempt.
⚠️ Deferral (Income-Based)
If your gross income is below certain thresholds, you can defer your LPT payment. Deferral means you don't pay now, but the amount becomes a charge on your propertywith interest accruing at 4% per annum. You must apply each year.
| Your Situation | Max Gross Income | % Deferrable |
|---|---|---|
| Single person | €15,000 | 100% |
| Couple (joint assessment) | €25,000 | 100% |
| Single person (partial) | €15,001 – €25,000 | 50% |
| Couple (partial) | €25,001 – €35,000 | 50% |
Income includes employment income, self-employment earnings, pension income, rental income, and investment income. Certain social welfare payments are excluded.
⚖️ How to Appeal Your Valuation
If you believe your property's valuation (as of 1 November 2021) is too high, you have the right to appeal. The process is straightforward:
- File your appeal within 30 days of receiving your LPT assessment notice
- Provide supporting evidence — comparable sales, professional valuation, or estate agent appraisal
- Revenue reviews your appeal and issues a revised determination
- If still unsatisfied, you can appeal to the Tax Appeals Commission
Note: You cannot appeal based on property value changes since November 2021 — the valuation date is fixed for the entire valuation period.