Local Property Tax 2026 to 2030: bands, local rates and paying

Local Property Tax for 2026 to 2030 is set by your home's value on 1 November 2025. It starts at €95 a year in band 1, adjusted by your council.

Local Property Tax (LPT) is an annual charge on homes in Ireland. Whoever owns a home on 1 November is liable for the next year's charge, even if they sell it in December.

Your value sets five years of tax

For 2026 to 2030, LPT is based on your own estimate of your home's market value on 1 November 2025. You gave it on the return due by 12 November 2025. The value puts you in one of 19 bands, each with a fixed basic charge.

The bands continue to €2,100,000. Above that, the charge is 0.0906% of the first €1.26 million, 0.25% from there to €2.1 million and 0.3% on the rest.

Your council's adjustment

Each council can raise or lower the basic charge every year. For 2026 the adjustments range from -15% to +15%. The same €380,000 home (band 3, basic €333):

Paying

You can pay in one go, by debit or credit card or annual debit instruction. Or you can spread it by monthly direct debit, or by deduction from salary, pension or a social welfare or Department of Agriculture payment. You can also pay in cash through An Post or Payzone. For 2026, monthly direct debits started on 15 January and the annual debit was taken on 20 March (Revenue). Payment choices carry forward unless you change them on LPT online.

Deferral and exemptions

If your income before tax is low, you can defer all or half of the LPT on your own home. For 2026 the limits are €25,000 for full deferral and €40,000 for half if you're single. For a couple they are €40,000 and €55,000, higher with mortgage interest on loans from before 1 November 2020. Deferred LPT gathers interest at 3% a year and must be paid before the home is sold.

Exemptions cover homes empty because the owner is ill, homes adapted for a disabled person, and homes with defective concrete blocks or pyrite damage. Homes owned by charities and nursing homes are exempt too, among others.

Selling or buying

LPT must be paid up before a sale closes; unpaid LPT stays as a charge on the property. The buyer becomes liable from the next 1 November.

Work it out

• Local Property Tax for 2026 to 2030 →
• Stamp duty and property tax on a purchase →

Sources

• Revenue: LPT valuation bands and rates 2026–2030, and 2026 local adjustment factors (checked 25/10/2026)

General information, not tax advice. HeyPenny is not a tax agent.