Ireland Local Property Tax (LPT) 2027 Calculator

Ireland's Local Property Tax (LPT) is an annual tax on residential property values, restructured for the 2026-2030 valuation cycle based on values as of 1 November 2025. Bands range from EUR 95 (Band 1, properties under EUR 240k) to thousands for high-value properties. Local Authorities can vary the base rate by ±15% — most Dublin councils maintain a -15% reduction. Income-tested deferrals are available for lower-income owners.

Revaluation Cycle and Valuation Bands

The 2025 revaluation (effective 1 November 2025) was a major reset — bands widened so most homeowners stayed in the same band despite property price increases since 2021. The 2027 valuation continues to use the 1 November 2025 self-assessed value. Bands 1-14 have fixed charges (EUR 95 to EUR 1,806). Bands 15+ (properties above EUR 2.1m) use marginal-rate calculation: 0.25% on slice EUR 2.1-3m, 0.30% above EUR 3m. Self-assessment is required — Revenue accepts your honest opinion of value at 1 Nov 2025 supported by Property Price Register evidence. Significant under-valuation can trigger surcharges and back-tax.

Local Authority Adjustment and Deferrals

Each Local Authority decides annually whether to apply a Local Adjustment Factor (LAF) of -15% to +15% on the base LPT. Most Dublin councils (Dublin City, Fingal, DLR, South Dublin) have consistently applied -15% — meaning their residents pay 85% of base LPT. Other counties typically stay at base or apply small increases. Income-tested deferrals: Single owner under EUR 18,000 gross income, or couple under EUR 30,000, qualifies for full deferral (LPT not paid in current year). 3% annual interest accrues on deferred LPT, recoverable on property sale or death. Partial deferral (50% of LPT) for single EUR 18-30k / couple EUR 30-42k. Deferral is also available for personal insolvency and significant unexpected hardship.

Last updated May 2026. Sources: Revenue.ie, Citizens Information.