Local Property Tax LPT Calculator 2026 (Ireland)
Calculate your Ireland Local Property Tax (LPT) 2026 annual liability. Select your property value band (1–20) and local authority to see your estimated LPT including council variation of up to ±15%. Free, private, no sign-up. Last updated: May 2026. Source: revenue.ie.
Ireland LPT 2026 — 20 Property Value Bands Explained
Ireland's Local Property Tax (LPT) uses a banded system introduced in 2013 and substantially revised in 2022 for the 2022–2025 revaluation cycle. For 2026, properties continue to be assessed using their 1 November 2021 market value — you do not need to revalue unless the property has changed significantly. Revenue allocates each property to one of 20 value bands. The first 11 bands cover properties valued up to €1,050,000, with LPT ranging from €90/year (Band 1, up to €200k) to €1,035/year (Band 11, up to €1.05m). Bands 12–20 apply to higher-value properties, with LPT up to €2,830/year at Band 20. Properties valued above €1.5 million are calculated at a higher rate. Source: revenue.ie. Last updated: May 2026.
Local Authority Variation — How Councils Adjust LPT
Each local authority in Ireland has the power to vary the LPT rate by up to +15% or −15% from the central rate set by Revenue. This decision must be made by resolution each year by 30 September. Dublin City Council and South Dublin County Council have historically applied a 15% reduction, resulting in lower bills for residents. Dún Laoghaire–Rathdown County Council has applied a 15% increase. Councils use the additional LPT revenue (or forgo it) to fund local services — roads, parks, planning, and fire services. Check your specific council's decision each year on their official website or via Revenue's LPT portal.
When and How to Pay LPT in 2026
LPT must be filed annually — for 2026, the submission was due by 1 November 2025 via Revenue's LPT online service. If you already have an existing LPT file, your details roll over and Revenue sends a reminder. Payment options include: single debit authority (charged in January), phased direct debit (spread over the year), deduction from salary or occupational pension (monthly), payment by credit/debit card, or cash at a post office or certain retailers. If you are a new property owner, you must file within 30 days of becoming liable. Deferrals are available for those meeting income thresholds (under €18,000 single / €30,000 jointly). Source: revenue.ie.