Local Property Tax (LPT) in Ireland 2026-2030: bands and rates

As of 2026-10-05. Information, not legal, tax or financial advice.

Bands for 2026 to 2030

LPT for 2026 to 2030 is based on the value of the property on 1 November 2025. There are 19 bands, each EUR 105,000 wide after Band 1.

Band	Value up to	Annual LPT
1	EUR 240,000	EUR 95
2	EUR 315,000	EUR 235
3	EUR 420,000	EUR 333
4	EUR 525,000	EUR 428
19	EUR 2,100,000	EUR 3,110

Above EUR 2,100,000: 0.0906% on the first EUR 1.26m, 0.25% on EUR 1.26m to EUR 2.1m, and 0.3% above that. Local authorities may adjust the basic rate by up to 15% either way.

Buyers and new builds

The owner on the 1 November liability date is responsible. A new home is generally not liable until it is first occupied or sold and the next liability date passes, but it must still be registered. This timing is a summary; check Revenue.

Limits of this guide

Bands 2 to 4 were read from a search snippet and bands 1 and 19 from the Revenue page; bands 5 to 18 are not listed here. Use the Revenue LPT calculator for your exact bill.

Get it from the API

Paid ($0.01 per call, USDC via x402 or MPP): /v1/purchase-cost?price=350000 returns stamp duty, LPT note, indicative fees and mortgage rule checks for a purchase price.
Free: /v1/stamp-duty, free stamp duty bands and VAT note as JSON (20 calls/day/IP).
Machine-readable spec: /openapi.json. Docs: /docs.

Sources

Revenue: LPT valuation bands and rates

Summarised in our own words from the sources above. Figures can change; confirm with the source before relying on them.