Yes, Ireland has a property tax. It’s called the Local Property Tax (LPT), and every owner of a residential property pays it each year based on the home’s self-assessed market value. For the 2026–2030 valuation period, charges start at €95 a year for homes worth up to €240,000 and rise through 19 valuation bands; properties above €2.1 million are taxed as a percentage of their actual value. Revenue, Ireland’s tax authority, administers the system.1Revenue Irish Tax and Customs. Local Property Tax (LPT)
How the Charge Is Worked Out
LPT is self-assessed. You estimate what your property would sell for on the open market on 1 November 2025, and that single valuation fixes your band for the full five years to 2030 unless you make significant improvements.2Revenue Irish Tax and Customs. Local Property Tax (LPT) Valuation for 2026 to 2030 – Technical Paper Revenue publishes an online valuation tool, and the Residential Property Price Register shows actual sale prices near you.
A sample of the basic annual charges across the 19 bands:3Revenue Irish Tax and Customs. Valuation Bands and Rates
- Up to €240,000: €95
- €240,001–€315,000: €235
- €315,001–€420,000: €333
- €525,001–€630,000: €523
- €840,001–€945,000: €808
- €1,050,001–€1,155,000: €998
- €1,575,001–€1,680,000: €2,060
- €1,995,001–€2,100,000: €3,110
Properties Worth More Than €2.1 Million
Above €2.1 million the band system stops and Revenue applies a tiered percentage to your actual value: 0.0906% on the first €1.26 million, 0.25% on the portion from €1.26 million to €2.1 million, and 0.3% on anything above €2.1 million.3Revenue Irish Tax and Customs. Valuation Bands and Rates
Local Adjustment
Your council can move the basic rate. From 2026, local authorities can raise the charge by up to 25% or cut it by up to 15%, so two identical homes in different council areas can produce noticeably different bills.4Government of Ireland. Minister Donohoe Announces Changes to Local Property Tax to Ensure Fairness
Undervaluing carries real risk. Revenue can challenge your figure and revise the bill upward if they conclude the market value was understated.
Who Actually Pays
The person who owns a residential property on 1 November (the “liability date”) is on the hook for the following year’s LPT. Owning on 1 November 2025 means you owe the 2026 charge.5Citizens Information. Local Property Tax (LPT)
Where you live doesn’t matter. Non-resident owners of Irish property have to register for LPT and need a Personal Public Service Number (PPSN) to file. If you don’t have one, you apply through the Department of Social Protection and then contact Revenue to activate it for LPT.6Revenue Irish Tax and Customs. Non-residents
For rentals on short leases (under 20 years), the landlord pays. A tenant on a lease longer than 20 years, or someone with a life interest in the property, becomes the liable person instead.5Citizens Information. Local Property Tax (LPT)
Exemptions
A handful of properties are fully exempt for 2026–2030, but you still have to file an LPT return and claim the exemption.7Revenue Irish Tax and Customs. Properties Constructed Using Defective Concrete Blocks The main categories are:8Revenue Irish Tax and Customs. Local Property Tax (LPT) Exemptions for 2026 to 2030
- Homes certified as damaged by pyrite or built with defective concrete blocks.
- Properties bought, built, or adapted for someone who is permanently and totally incapacitated.
- Homes the owner cannot occupy for an extended period due to long-term illness or disability.
- Properties owned by charities, public bodies, or registered nursing homes and used for qualifying purposes.
- Properties already fully subject to commercial rates.
You can claim an exemption for 2026 even if you didn’t claim it in earlier years. The 2026–2030 return was due on 7 November 2025.9Revenue Irish Tax and Customs. Properties Certified as Having Pyritic Damage
Deferrals for Lower-Income Owners
If you own and live in the home and your income is below the thresholds below, you can defer all or half of the tax. Deferral isn’t open to landlords or second properties, and eligibility uses your estimated gross income for the previous year.10Revenue Irish Tax and Customs. Income Thresholds
- Full deferral, single person, no mortgage: gross income up to €25,000.
- Full deferral, couple, no mortgage: gross income up to €40,000.
- Partial (50%) deferral, single, no mortgage: gross income up to €40,000.
- Partial (50%) deferral, couple, no mortgage: gross income up to €55,000.
If you have a mortgage taken out before 1 November 2020, each threshold rises by 80% of your gross mortgage interest. Gross income covers everything before deductions, including social welfare payments other than Child Benefit.10Revenue Irish Tax and Customs. Income Thresholds
Deferral is not free. Revenue charges 3% interest per year on the deferred balance, and the debt stays attached to the property until it’s paid. Claim a deferral you weren’t entitled to and the rate rises to 8%.11Revenue Irish Tax and Customs. Interest Charges If one member of a qualifying couple dies, the deferral runs to the next valuation date, 1 November 2030, without reassessing the survivor’s income.
How and When to Pay
You confirm your payment method on your LPT return by 7 November of the preceding year. Payment deadlines then depend on the method you pick.12Revenue Irish Tax and Customs. LPT Payment Dates for 2026
To pay in full for 2026: cash through An Post or Payzone, or debit/credit card via the LPT online service, by 9 January 2026; or Annual Debit Instruction, taken from your bank on 20 March 2026.
To spread the cost: monthly direct debit on the 15th of each month from January 2026; deduction at source from salary, wages, or an occupational pension, spread across pay periods from January 2026; or regular cash installments through a payment service provider from January 2026.
For deduction at source you give Revenue your employer’s or pension provider’s name and tax registration number through the LPT online service. It carries forward automatically each year with the same employer; if you change jobs, tell Revenue.13Revenue Irish Tax and Customs. Paying Your LPT by Deduction at Source (DAS)
What Happens If You Don’t Pay
Late or unpaid LPT accrues interest at 8% per year.11Revenue Irish Tax and Customs. Interest Charges Separately, Revenue applies a 10% surcharge to your Income Tax, Corporation Tax, or Capital Gains Tax liability if your LPT returns are unfiled or the LPT is unpaid when you file those returns. The surcharge is capped at 50% of the LPT owed, but it’s a heavy penalty on top of a relatively small tax.14Revenue Irish Tax and Customs. Local Property Tax (LPT) Surcharge
For persistent non-payment Revenue can attach bank accounts, including joint accounts, or instruct an employer to deduct the debt from wages. Wage attachment is generally used for debts over €10,000 that have been outstanding for at least six months where the taxpayer earns more than €50,000. If you genuinely can’t pay, deferral is a far cheaper route than ignoring the bill.
Buying or Selling a Property
You can’t complete a sale with LPT hanging over the property. Revenue won’t issue clearance if there are unpaid or deferred amounts, unfiled returns, or old Household Charge liabilities, and for sales completing after 1 November 2025 the seller must have filed the 2026 return and paid the 2026 charge before closing.15Revenue Irish Tax and Customs. What Is Revenue Clearance Some sales get “general clearance” automatically, mainly where the price is at or below €400,000 outside Dublin or €500,000 in Dublin. Otherwise the seller applies to Revenue for specific clearance. LPT already paid for the year is normally apportioned between seller and buyer at closing through the solicitor.
Vacant Homes Tax Is Separate
LPT applies whether or not anyone lives in the property. If the home is used as a dwelling for fewer than 30 days in a 12-month chargeable period, a separate Vacant Homes Tax (VHT) also applies.16Revenue Irish Tax and Customs. Vacant Homes Tax (VHT) For the period from 1 November 2025 to 31 October 2026, VHT is seven times the basic LPT rate before any local adjustment.17Revenue Irish Tax and Customs. Rate of Vacant Homes Tax (VHT) A home in the €240,001–€315,000 band with basic LPT of €235 would face an added VHT of €1,645. It’s a separate filing from LPT.