Pay your Local Property Tax in Ireland

Find your band, check your council's rate and pay online at revenue.ie. This guide covers what to do for 2027.

The numbers

€95lowest yearly basic charge (Band 1, homes worth up to €240,000)

1 Nov2026 is the liability date for 2027: the owner on that day pays

Onlinefile and pay through LPT online, myAccount or ROS on revenue.ie

+25%the most a council can raise the basic rate from 2027

You pay Local Property Tax (LPT) to Revenue once a year if you own a home in Ireland. You do it online at revenue.ie, in one go or in instalments, and the basic charge starts at €95 a year.

Who has to pay

You pay LPT for 2027 if you own a residential property on 1 November 2026. Landlords pay for homes they rent out. A tenant pays only if their lease is longer than 20 years.

Joint owners should agree who pays. If not, Revenue can collect from any owner.
Some homes are exempt, such as homes with defective concrete blocks or pyritic damage, homes adapted for an incapacitated person, and homes left empty because the owner is ill.
Exempt owners must still file a return to claim the exemption.

What you need

Your Property ID and PIN, which are on letters from Revenue. You can also request them through LPT online.
Your PPS number (Personal Public Service number) or Tax Reference Number.
The value you gave for your home on 1 November 2025. It sets your band for 2026 to 2030.
A debit or credit card, or your bank IBAN for a direct debit.
Your employer or pension details if you want the tax taken from your pay.

Step by step

Find your band in the table below. The value you declared for 1 November 2025 stays the same until 2030.
Check what your council charges using Revenue's LPT calculator.
Log in to the LPT online service on revenue.ie with your Property ID, PIN and PPS number. You can also use myAccount or ROS (Revenue Online Service).
Register the property first if it has never been registered for stamp duty or LPT.
Check the payment method on your record. A direct debit, Annual Debit Instruction or deduction at source carries forward to next year on its own.
Change your payment method if you want to. Do this through LPT online or by contacting the Revenue LPT Unit.
Pay by card if you want to pay in one go. Card payments go through on the day you submit them.
Save or print your confirmation page.

Ways to pay

LPT payment methods and the dates Revenue used for 2026

Method	How it works	2026 date
Debit or credit card	Full amount, paid online	By 9 January
Cash at An Post or Payzone	In full, or weekly or monthly. A fee usually applies	By 9 January (in full)
Annual Debit Instruction	Bank takes the full amount once	20 March
Monthly direct debit	Set up online, taken on the 15th	From 15 January
Deduction from wages or pension	Spread over the year	From first payday
Deduction from welfare payment	Over 50 weeks, only from the part above €242	From first payment

Source: Revenue and Citizens Information. Revenue had not published 2027 dates on 15 October 2026.

How much it costs

LPT bands and basic yearly charges, 2026 to 2030

Band	Value on 1 November 2025	Basic charge a year
1	Up to €240,000	€95
2	€240,001 to €315,000	€235
3	€315,001 to €420,000	€333
4	€420,001 to €525,000	€428
5	€525,001 to €630,000	€523
6	€630,001 to €735,000	€618
7	€735,001 to €840,000	€713
8	€840,001 to €945,000	€808
9	€945,001 to €1,050,000	€903
10 to 19	€1,050,001 to €2,100,000	€998 to €3,110

Source: Revenue, valuation bands and rates. Homes over €2.1 million pay a percentage of their declared value.

+25%

From 2027, councils can raise the basic rate by up to 25%, up from 15%. They can still cut it by up to 15%.Source: fingal.ie

This is the local adjustment factor. The change came in with the Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025. Councils had to decide their 2027 rate before 15 October 2026, so check the calculator for your area.

Yearly interest on LPT you defer. Full deferral is open to single owners earning up to €25,000 and couples up to €40,000.Source: citizensinformation.ie

Half the charge can be deferred if a single owner earns up to €40,000 or a couple up to €55,000. Deferral is also possible after a death, insolvency or hardship. Ask for it on your return or write to Revenue through MyEnquiries.

Common mistakes

Thinking you must value your home again each year. The 1 November 2025 value covers 2026 to 2030.
Not filing because your home is exempt. You still need to file a return to claim it.
Paying twice. If you have a direct debit or pay through your wages, it carries forward unless you change it.
Assuming the table is your bill. Your council's rate can be higher or lower than the basic charge.

If something goes wrong

Call the Revenue LPT helpline on 01 738 3626, or send a query through MyEnquiries.
If a letter says you owe LPT on a home you do not own, contact Revenue within 30 days with proof.
If you disagree with Revenue's decision, you can appeal to the Tax Appeals Commission.
For free advice, call the Citizens Information Phone Service on 0818 07 4000, Monday to Friday, 9am to 8pm.

Related guides

How to register for Revenue myAccount
How to get a PPS number
How to get a verified MyGovID
How to claim tax back on your rent

Recent changes and what to check

To check

Revenue usually publishes the next year's payment dates in late autumn. Check revenue.ie for 2027 dates.

15 October 2026

Councils' 2027 local adjustment factors, decided before 15 October 2026, will show in the Revenue LPT calculator.

Sources