Local Property Tax (LPT) Calculator Ireland
Local Property Tax (LPT) is a self-assessed annual tax on residential property in Ireland. Owners declare a valuation band (20 bands from €0-€200K up to €1.75M+); LPT charge depends on band and the Local Adjustment Factor (LAF) chosen by each local authority annually.
How Ireland's LPT Works
Self-assessed annual tax on market value as of 1 November (most recent valuation date 1 Nov 2025 for 2026-2030 period). 20 valuation bands from €0-€200K (Band 1, base €90) up to €1.75M+ (Band 20, base €2,200). Properties above €1.75M pay on the marginal rate.
Local Adjustment Factor
Each Local Authority sets LAF annually, varying ±15% from base. Dublin City typically -15%. Cork City -12.5%. Galway City +15%. Wealthy areas often reduce LAF; areas needing services raise it. LAF changes published before October each year, effective following January.
Payment Options
Annual lump sum by 21 January (single deduction). Direct debit monthly across 12 months. Three instalments (Jan/May/Sept). Tax-on-source from wages (Revenue authorised). Single Debit Authority for one-off payment. Penalty for non-payment: 10% surcharge + interest on outstanding balance.
Source: Revenue.ie LPT Bands and Rates 2026, Local Authority LAF Notices. Last updated: May 2026.