Local Property Tax calculator

Your LPT band and yearly charge for 2026 to 2030, adjusted for your council, with half-yearly and monthly amounts.

LPT a year 

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with your lender, solicitor or Revenue before making a decision. Terms of use.

Illustration for the local property tax calculator

How LPT is calculated

Find the band for your home's value on 1 November 2025 and take the basic charge for that band. Then apply your council's local adjustment factor. Above €2,100,000 the charge is a percentage of the value instead of a band.

Example. A home valued at €400,000 is in band 3, with a basic charge of €333. In a council with a +15% adjustment the charge is €382.95 a year, or €31.91 a month by deduction at source or direct debit.

LPT bands for 2026 to 2030

BandValueBasic LPT
1€0 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€1,050,001 to €1,155,000€998
11€1,155,001 to €1,260,000€1,094
12€1,260,001 to €1,365,000€1,272
13€1,365,001 to €1,470,000€1,535
14€1,470,001 to €1,575,000€1,797
15€1,575,001 to €1,680,000€2,060
16€1,680,001 to €1,785,000€2,322
17€1,785,001 to €1,890,000€2,585
18€1,890,001 to €1,995,000€2,847
19€1,995,001 to €2,100,000€3,110
AboveOver €2,100,0000.0906%, 0.25%, 0.3%

Local adjustment factors for 2026

CouncilAdjustment
Carlow County Council+15%
Cavan County Council+15%
Clare County Council+15%
Cork City Council+12%
Cork County Council+15%
Donegal County Council+15%
Dublin City Council0%
Dún Laoghaire-Rathdown County Council-15%
Fingal County Council-5%
Galway City Council+15%
Galway County Council+15%
Kerry County Council+10%
Kildare County Council+10%
Kilkenny County Council+15%
Laois County Council+15%
Leitrim County Council+15%
Limerick City and County Council+15%
Longford County Council+15%
Louth County Council0%
Mayo County Council+10%
Meath County Council0%
Monaghan County Council+15%
Offaly County Council+15%
Roscommon County Council+15%
Sligo County Council+15%
South Dublin County Council-7.5%
Tipperary County Council+15%
Waterford City and County Council+15%
Westmeath County Council+15%
Wexford County Council+15%
Wicklow County Council+6%

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Questions

Which value do I use for LPT from 2026?
The market value of your home on 1 November 2025. That value sets your band for 2026 to 2030, even if the property is worth more or less later.
How much is LPT on a €300,000 house?
€300,000 is in band 2 (€240,001 to €315,000), with a basic charge of €235 a year. Your council's local adjustment factor then raises or lowers that.
What is the local adjustment factor?
Each council can vary the basic LPT rate in its area. Revenue says the change can be up to 15% either way. A 2025 change in the law allows councils to raise it by up to 25% from the 2027 liability year, with the downward limit staying at 15%. Councils set their figure each autumn for the next year.
How do I pay LPT?
By deduction from salary or pension, by direct debit, by card, or through a payment service provider. Deduction at source and direct debit spread the charge over the year, so you pay about one twelfth each month.
What if my home is worth over €2.1 million?
No band applies. You declare the actual value and pay 0.0906% on the first €1.26 million, 0.25% on the part from €1.26 million to €2.1 million and 0.3% above €2.1 million. On a €2.5 million home the basic charge is €4,441.56.
Do I pay LPT on a home I rent out?
Yes. LPT is charged on residential property owned on the liability date (1 November of the year before), whether you live in it or rent it out. Some homes are exempt, such as certain properties used by people with disabilities and homes affected by defective concrete blocks.

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