Overview
The liability date for Local Property Tax (LPT) is 1 November each year. This means that your property is liable for LPT in 2026 if it is a residential property on 1 November 2025. To check if you and your property are liable for LPT, please see Local Property Tax (LPT) liability.
Your LPT charge is based on your valuation of your property as at 1 November 2025. Your valuation of your property on this date determines your LPT charge for each year from 2026 to 2030.
If you are liable for LPT on 1 November 2025, you must complete the following three steps for your property, for the year 2026:
- Determine the value of your property, as at the valuation date 1 November 2025.
- Submit this valuation to Revenue on your LPT return, by 7 November 2025.
- Confirm your LPT payment arrangement for the year 2026.
Valuing your property
You are required to determine the value that applies to your property on 1 November 2025. You must submit this valuation to Revenue on your Local Property Tax (LPT) return. This return is due by 7 November 2025.
The valuation you declare on your LPT return will determine your LPT charge for each year from 2026 to 2030.
Valuation bands and rates
LPT is charged according to the valuation band that applies to your property. Each band has a corresponding basic rate of LPT.
The table below shows the rate that applies to each of the 19 bands for properties valued up to €2.1 million.
Note
| Valuation bands and basic rates for the valuation period from 2026 to 2030 | |||
| Valuation band number | Valuation band € | LPT charge basic rate € | |
| 1 | 0 – 240,000 | 95 | |
| 2 | 240,001 – 315,000 | 235 | |
| 3 | 315,001– 420,000 | 333 | |
| 4 | 420,000 – 525,000 | 428 | |
| 5 | 525,001 – 630,000 | 523 | |
| 6 | 630,001 – 735,000 | 618 | |
| 7 | 735,001 – 840,000 | 713 | |
| 8 | 840,001 – 945,000 | 808 | |
| 9 | 945,001 – 1,050,000 | 903 | |
| 10 | 1,050,001 – 1,155,000 | 998 | |
| 11 | 1,155,001 – 1,260,000 | 1,094 | |
| 12 | 1,260,001 – 1,365,000 | 1,272 | |
| 13 | 1,365,001 – 1,470,000 | 1,535 | |
| 14 | 1,470,001 – 1,575,000 | 1,797 | |
| 15 | 1,575,001 – 1,680,000 | 2,060 | |
| 16 | 1,680,001 – 1,785,000 | 2,322 | |
| 17 | 1,785,001 – 1,890,000 | 2,585 | |
| 18 | 1,890,001 – 1,995,000 | 2,847 | |
| 19 | 1,995,001 – 2,100,000 | 3,110 | |
If your property is valued above €2.1 million you must declare a specific market value on your LPT return.
Local Adjustment Factor
Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate. This is known as the Local Adjustment Factor. This means that the LPT charge for your property’s valuation band may be different to the LPT charge basic rate. You can use Revenue’s online LPT calculator to calculate your LPT charge for 2026. This will reflect the Local Adjustment Factor for your property.
There are a number of helpful tools and resources available to assist you in valuing your property for LPT. For further information, please see Valuing your property.
Revenue’s interactive valuation tool
You can refer to Revenue’s interactive valuation tool to assist you in valuing your property. This tool indicates the average valuation band for properties in your immediate area. It does not reflect a specific market value for any individual property.
The interactive valuation tool is based on the market value of properties as at 1 November 2025. This is because your LPT charge for 2026 to 2030 is based on your valuation of your property as at 1 November 2025.
You are responsible for assessing whether the average valuation band for your area applies to your property or not. The average valuation band for properties in your immediate area may not reflect the value of your property. You should consider the specifics of your property when comparing it to other properties in your immediate area.
For information on other sources you can use to determine the value of your property, please see How to value your property.
Courtesy of : https://www.revenue.ie/en/property/local-property-tax/what-to-do/interactive-valuation-tool.aspx