Irish Property Tax LPT Calculator 2026

Calculate your Irish Local Property Tax (LPT) for 2026 instantly. Enter your property's November 2021 market value and your local council's adjustment factor to see your exact annual and monthly LPT charge. Based on official Revenue.ie 2026 rates and bands. Free, private, no signup required.

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How Irish Local Property Tax (LPT) Works in 2026

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 2021 — meaning your LPT charge is based on what your property was worth on that specific date, regardless of how the market has moved since. This remains in effect until the next revaluation cycle is announced by the government.

Revenue places each property into a value band of €50,000 width. The LPT liability is then calculated by applying the national rate of 0.1029% to the midpoint value of whichever band your property falls into. For properties valued above €1,050,000, the first €1,050,000 is taxed at 0.1029% and the excess above that threshold is taxed at a higher rate of 0.25%. All figures cited are sourced from Revenue.ie and Citizens Information. Last updated: April 2026.

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 by up to 15% up or down from 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.

For example, a property in a council area applying a +10% variation will pay 10% more than the national base rate calculates. Conversely, a council applying -15% will reduce the LPT charge by 15% for all residential properties in that area. The current variation rates for each local authority are published by Revenue on their website each year. If you are unsure of your council's variation, use the 0% (base rate) option in this calculator to see the minimum charge before any adjustment.

LPT Value Bands and Rate Structure for 2026

The LPT band structure runs in €50,000 increments from €0 up to €1,050,000. The table below shows representative examples of the base LPT charge (before local adjustment) for common property values across Ireland:

The average Dublin property valued at around €420,000 (based on 2021 CSO data) would fall into the €400,000–€450,000 band, giving a base LPT of approximately €437 per year before any local authority adjustment.

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 12 January each year — 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.