Ireland Local Property Tax (LPT) 2027 Calculator
Calculate Ireland's Local Property Tax (LPT) for 2027 — based on your property's valuation band, with local authority adjustment factor (±15%) and full payment + deferred options.
Bands 1-19 Valuation System
LPT is based on self-assessed market value. 19 bands from <€200,000 (Band 1) up to €1.75M+ (Band 19). Each band has a fixed annual charge. 2026 revaluation reset all bands — values are frozen until next revaluation (likely 2030).
2027 Charges by Band
Band 1 (€0-€200,000) = €90 base. Band 2 (€200k-€262.5k) = €225. Up to Band 12 (€875k-€962.5k) = €1,313 base. Bands 13-19 use 0.25%/0.30% formulas. Top band (€1.75M+) approximately €4,000+.
Local Adjustment Factor
Each local authority can vary base LPT ±15%. Dublin City Council typically applies -15% (reduces by €13.50 on Band 1). Some rural councils +5% or +10%. Check your local council website for 2027 LAF before paying.
Payment Options
Pay in full by January, OR spread monthly via direct debit (no extra cost), OR via salary/pension deduction. Hardship deferral available — full deferral if single income < €18,000 or couple < €30,000.
Source: revenue.ie LPT bands 2026 indexed to 2027. Last updated: May 2026.
Frequently Asked Questions
How is property valued?
Self-assessment based on market value on the valuation date (1 Nov 2025 for 2026+). Revenue can challenge undervaluations. Use Property Price Register and recent neighbour sales as evidence.
Is LPT deductible against rent?
Yes for landlords renting out a property — full LPT deductible against rental income for tax purposes. Owner-occupiers cannot deduct.
Can I defer LPT?
Yes — full deferral if single income < €18,000 or married < €30,000. Partial deferral for incomes up to €30,000/€42,000. Deferred amount accrues 3% interest annually.
Does LPT apply to rental properties?
Yes — landlord is liable. Some leases stipulate tenant pays, but Revenue holds landlord legally responsible.
Is my data private?
Yes. All calculations run in your browser. Inputs are never sent, stored, or shared.