Calculator for Local Property Tax in Ireland 2026
Calculate Irish Local Property Tax (LPT) 2026: 32 bands based on property market value as of November 1, 2021. Adjustment by local authority up to ±15%.
Fixed Data
LPGA 2026
Come utilizzare Calcolatore LPT Irlanda 2026
Insert property value
Market value of the property as of November 1st, 2021 (based on LPT valuation 2022-2025, extended to 2026). Revenue Ireland uses this value to determine the band.
Indicate local adjustment
Each municipality (Local Authority) can increase or decrease LPT by up to 15%. Check the rate for your municipality.
Suggerimenti
- Local Authority Adjustment: Some councils in Dublin apply LPT cuts, while others apply increases. Always check your local rate on revenue.ie.
- Deferment (delay) is available for property owners with income below specific thresholds, seniors, or those experiencing financial hardship. The debt accrues with an annual interest rate of 4%.
- Next LPT revaluation will be based on values as of November 1, 2025 for the period 2026-2029.
Domande frequenti
What is LPT and who pays for it?
Local Property Tax (LPT) is an annual tax on residential properties in Ireland. The owner pays the bill. Since 2022, it's based on value as of 11/1/2021 with a review every four years. Payment deadline: 1 January.
How is the LPT band calculated?
Revenue Ireland has defined 32 bands of value. The owner declares the estimated value of the property and Revenue assigns the band. The LPT base rate is fixed by band. Bands over €1.75m: 0.25% on excess value.
Are there exemptions for LPT?
Exemptions: new properties purchased post-2013 (temporary exemption), properties with serious structural defects (pyrite, mica), homes occupied by people with disabilities for accessibility reasons, some social housing.
How is LPT paid?
Payment for LPT can be made online on myAccount or Revenue Online Service (ROS). Payment options include annual direct debit, monthly instalments via direct debit, deductions from pay, or collection at authorized agents.