Enter your property value and county to see your exact LPT bill — annual, monthly, and how it compares to the national average.
Your Property Details
€
Market value as of 1 November 2021 (or current value for new properties)
Exemptions apply in limited cases: unfinished estates, pyrite damage, certain new builds
Your LPT Breakdown
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Your LPT calculation will appear here
Did You Know? BER Affects Property Value
A higher BER rating can increase your property value by 5–15%, which means a higher LPT band — but also significantly more equity and a better sale price. Energy-efficient homes also qualify for green mortgage rate discounts.
Local Property Tax (LPT) is an annual self-assessed tax on residential property in Ireland, introduced in 2013. It is collected by Revenue and distributed to local authorities to fund local services. Every owner of a residential property in Ireland is liable for LPT unless they qualify for a specific exemption.
LPT Rates for 2026
The current LPT rate structure has two tiers. For properties valued up to €1.05 million, the rate is 0.1029% of the declared market value. For the portion of value above €1.05 million, the rate increases to 0.25%. For example, a property valued at €400,000 pays €411.60 per year before any local adjustment.
The Local Adjustment Factor (LAF)
Each local authority can vote to increase or decrease the basic LPT rate by up to 15%. This means two identical properties in different council areas can have different LPT bills. Dublin City Council, for example, has historically applied a reduction, while some rural councils have applied increases. Our calculator includes the most recently published LAF for each local authority area.
How Property Value Is Determined
LPT is based on self-assessment. You declare the market value of your property as of the valuation date (currently 1 November 2021). Revenue provides guidance on valuation including access to the Property Price Register and other tools. If you're unsure of your property's value, a BER assessment from Homerating.ie can help you understand your home's energy efficiency — a factor that increasingly affects market value.
LPT Exemptions and Deferrals
Limited exemptions exist for properties in certain unfinished housing estates, properties with significant pyrite damage, properties purchased by first-time buyers in certain circumstances, and some new builds. Deferrals are available for property owners with income below certain thresholds. Check Revenue.ie for the most current exemption and deferral rules.
Vacant Property Tax (VPT)
In addition to LPT, owners of vacant residential properties may be liable for the Vacant Homes Tax (VHT), which is currently set at 5 times the basic LPT rate. If you own a vacant property, our Vacant Property Grant Calculator can help you understand the grants available for renovation.
LPT Payment Options
LPT can be paid as a single annual payment, by monthly direct debit, by deduction at source from your salary or pension, or through service providers such as An Post. Revenue offers a phased payment arrangement for those who qualify. Payment for 2026 is typically due by the end of March, with direct debit payments spread across the year.
Irish Property Guide is Ireland's independent property knowledge platform. We provide free calculators, expert-written guides, and practical tools for first-time buyers, landlords, and homeowners planning energy upgrades. Our tools are built specifically for the Irish market — covering Central Bank mortgage rules, Help to Buy, the First Home Scheme, SEAI grants, BER ratings, and the latest landlord compliance requirements including the March 2026 rental law changes.
Unlike estate agents or mortgage brokers, we don’t sell property or financial products. We sell knowledge — so our advice is independent and focused entirely on helping you make better decisions. Our team includes SEAI-registered BER assessors who have been rating Irish homes since 2009.