Property
Local Property Tax (LPT)
LPT rates, payment dates and exemptions explained
📅 Key Dates
📋 Overview
Local Property Tax (LPT) is an annual self-assessed tax on all residential properties in Ireland. The LPT liability for the year arises on 1 November of the prior year. Property owners choose their own payment method and date.
✅ How to File — Step by Step
- Log in to myAccount.revenue.ie.
- Navigate to: Local Property Tax → File and Pay.
- Confirm your property valuation band (based on 2021 valuation).
- Choose payment method: single payment, phased annual debit, deduction at source.
- Submit your LPT return for the year.
⚠️ Penalty if Missed
LPT arrears appear on your tax record and can prevent property sales (Revenue checks for LPT compliance at conveyancing stage). Interest applies at 0.0219% per day.
📄 Revenue Forms
❓ Frequently Asked Questions
LPT is based on your property's market value on 1 November 2021. Properties are placed in valuation bands, and you pay a rate based on the band. The Government set the LPT rates in 2022 and they apply through to 2025 at least.
The owner on 1 November of the prior year is liable for the following year. For rented properties, the landlord pays LPT — not the tenant. For jointly owned properties, all owners are jointly liable.
Yes — newly built properties may be exempt until 2029, properties owned by charities or unoccupied properties in certain circumstances may qualify. Revenue's website has the full list of exemptions.