Irish Property Tax LPT Calculator 2026

How Irish Local Property Tax (LPT) Works in 2026

The Irish Property Tax LPT Calculator is a free, browser-based tool that works out your Local Property Tax for 2026 from your property's value on 1 November 2025 and your council's adjustment factor. It applies Revenue's 19 published bands and returns your annual charge, monthly equivalent, and effective rate in one click.

Local Property Tax (LPT) is an annual self-assessed tax on the market value of residential properties in Ireland, administered by Revenue. The current LPT system uses a valuation date of 1 November 2025 — meaning your LPT charge is based on what your property was worth on that specific date, regardless of how the market moves afterwards. That single valuation fixes your band for the whole 2026 to 2030 period, so you do not re-value each year.

Revenue places each property into one of 19 valuation bands running up to €2,100,000. Bands 1 and 2 carry a set charge of €95 and €235. From band 3 upward the charge is the band midpoint taxed at the national rate of 0.0906%, plus 0.25% on any part of that midpoint above €1,260,000. All figures cited are sourced from Revenue.ie and Citizens Information. Last updated: 6 August 2026.

What Changed in the 2026 LPT Revaluation

2026 is the first year of a new valuation cycle, and three things changed at once. Understanding all three is the only way to explain why your bill moved even though your house did not.

• New valuation date. The reference date moved from 1 November 2021 to 1 November 2025, capturing four years of price growth.
• Bands widened by 20%. Band 1 now runs to €240,000 instead of €200,000, and the band ceiling rose from €1,050,000 to €2,100,000. This was deliberate — widening the bands absorbs house-price inflation so most owners do not jump several bands at once.
• Base rate cut to 0.0906%. The rate fell from 0.1029% to offset the higher valuations.

The net effect for most homeowners is a modest increase rather than a proportional one. A home worth €350,000 in 2021 that is worth €420,000 today sits in band 3 and pays a base charge of €333 — not the roughly €433 that applying the old rate to the new value would have produced. The widened bands and lower rate are what absorb the difference.

Local Authority Adjustment Factor Explained

Under the LPT legislation, each local authority (county or city council) can vary the national LPT rate for properties in its functional area. From 2026 that power widened from ±15% to up to 25% above or below the base rate. This means your actual LPT bill can differ from a neighbour in another council area even if your properties are worth the same amount. The variation is set annually by elected councillors and notified to Revenue, who then apply it automatically when calculating your LPT charge.

The wider ±25% range matters more than it sounds. On a band 5 property (base charge €523), the gap between a council at -25% and one at +25% is €392 versus €654 — a €262 annual swing driven purely by which side of a county boundary you live on. The current variation rates for each local authority are published by Revenue each year. If you are unsure of your council's variation, use the 0% (base rate) option in this calculator to see the charge before any adjustment.

LPT Value Bands and Rate Structure for 2026

The table below shows the official base LPT charge (before any local adjustment) for the bands most Irish homes fall into. The median dwelling price in the 12 months to November 2025 was €384,000 (CSO Residential Property Price Index), which lands in band 3.

• Band 1 — €0 to €240,000: set charge €95/year
• Band 2 — €240,001 to €315,000: set charge €235/year
• Band 3 — €315,001 to €420,000: €333/year (median Irish home)
• Band 4 — €420,001 to €525,000: €428/year
• Band 5 — €525,001 to €630,000: €523/year
• Band 9 — €945,001 to €1,050,000: €903/year
• Band 19 — €1,995,001 to €2,100,000: €3,110/year
• Over €2,100,000: charged on actual value — 0.0906% to €1,260,000, 0.25% to €2,100,000, then 0.3% on the excess

Because bands 1 and 2 use a set charge rather than a percentage, every property inside those bands pays the same base LPT. From band 3 upward the charge steps up by roughly €95 per band until €1,260,000, where the 0.25% rate begins and the steps get larger.

How to Value Your Property for the 1 November 2025 LPT Date

LPT is self-assessed, so Revenue does not send you a value — you have to arrive at an honest market estimate for 1 November 2025 yourself. The fastest reliable method is to check what comparable homes on your street or estate actually sold for around that date on the Residential Property Price Register, which publishes every declared residential sale price in Ireland. Adjust up or down for size, condition, and BER rating, then cross-check against Revenue's own online valuation guide on Revenue.ie.

Because the bands are wide — band 3 spans a €105,000 range — you do not need a precise figure. You only need to land in the correct band, which is why an estimate within about €20,000 is usually sufficient. If your estimate sits within a few thousand euro of a band boundary, keep a written note of how you arrived at it (the comparable sales you used, and the date). Revenue can request that reasoning, and a valuation made in good faith on documented evidence is accepted even if a later sale price differs. Deliberate undervaluation is a different matter: Revenue can raise an assessment for the correct band, charge interest on the shortfall, and apply a surcharge to your income tax return if your LPT record is not compliant. Last reviewed 21 August 2026.

LPT Payment Options and Deadlines

Revenue gives homeowners several ways to pay LPT to suit different cashflow situations. The most straightforward is a single annual payment, due by 9 January — you can pay online through myAccount, by direct debit on that date, or by cash or cheque via An Post or a credit union. If a lump sum is inconvenient, you can spread your LPT across the full year through monthly direct debit, which begins in January and runs through December with no additional charge. A third option is deduction at source from your salary, occupational pension, or social welfare payment — Revenue coordinates this directly with your employer or the Department of Social Protection. All payment methods result in the same total annual LPT amount; only the timing differs.

You can manage your LPT online through Revenue's myAccount service at revenue.ie. This allows you to view your LPT record, submit a revised property valuation if you believe your band is wrong, set up or amend a payment arrangement, and claim a deferral if you meet the income criteria. Property transactions trigger an automatic LPT liability check during the conveyancing process, so ensuring your record is up to date before selling is important.