Ireland Vacant Homes Tax Calculator
Calculate Ireland's Vacant Homes Tax — charged at 7× your annual Local Property Tax rate on residential properties unoccupied for 30+ days per chargeable period.
| Property Tax Detail | |
| Annual Local Property Tax (LPT) | — |
| Vacancy Status | — |
| VHT Multiplier | — |
| Exemption Applied? | — |
| Annual Vacant Homes Tax | — |
Ireland's Vacant Homes Tax (VHT) is an additional residential property tax charged at 7× the annual Local Property Tax (LPT) rate on properties left unoccupied for 30 or more days in the chargeable period (1 November to 31 October).
VHT Rate Increase to 7× LPT
Budget 2025 raised the Vacant Homes Tax from 5× to 7× annual LPT, effective for the chargeable period beginning 1 November 2025 (returns due in 2026). For a Band 4 property (€420k-€525k valuation) with LPT of €405, VHT is now €2,835/year on top of LPT (source: revenue.ie).
Exemptions and Reliefs
VHT exemptions include: (1) property where the occupier died within last 3 years, (2) actively marketed for sale within 12 months, (3) actively marketed for let, (4) undergoing significant refurbishment, (5) owner in long-term residential care, (6) recently inherited property still under probate. Document each exemption with Revenue evidence in case of audit.
Filing and Payment Deadlines
The VHT chargeable period runs 1 November to 31 October. Returns are filed via Revenue.ie myAccount. Payment is due on or before 1 January following the chargeable period. Late filing penalties and interest accrue at 8% per annum. Self-assessment applies — Revenue uses LPT registration data plus utility/postal records to identify potential vacant properties for audit.
Last updated May 2026. Sources: revenue.ie VHT, Revenue myAccount.