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Tax guide / introduction
Local Property Tax is an annual self-assessed charge on residential property, based on the valuation band you declare at the valuation date (1 November 2025 for 2026 to 2030). The basic rate is 0.0906% up to 1.26 million euro, with higher rates above that, and local authorities can adjust the charge by up to 15%.
Introductory hub
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
The owner of a residential property on the liability date (1 November each year).
Annually; pay in full by January or spread by direct debit, deduction at source or other options.
LPT return through the LPT online service at the start of each valuation period.
Deferral applications, mixed-use properties and non-resident owners. This page is an introduction and will be expanded after specialist review.
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Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.