17 December 2025
By Elaine Murphy
elaine@TheCork.ie
South Munster Citizens Information
An annual Local Property Tax (LPT) is charged on residential properties in Ireland. You are liable for LPT in 2026 if you own a residential property on 1 November 2025. Even if you own an exempt property, you must still make a Local Property Tax return to claim an exemption.
Who must pay Local Property Tax?
If you own residential property on 1 November, including rental property, you must pay LPT. This date is called the liability date. If there is more than one owner, you need to agree on who will pay the tax, otherwise, Revenue can collect it from any of the owners.
In some cases, you must pay LPT if you are not the owner:
- If you are a tenant with a long-term lease of more than 20 years or
- If you have a right to live in the property for life or for more than 20 years or a right to live there ‘to the exclusion of all others’
If a property is rented on a normal short-term lease (less than 20 years), the landlord pays the LPT.
What properties are exempt from Local Property Tax?
A property may be exempt from LPT if it is property that:
- The owner does not live in because of illness or disability
- Was bought, built or adapted for someone who is permanently and totally incapacitated
- Has a significant level of pyrite damage
- Was built using defective concrete
- Is owned by a charity or a public body and is used for certain purposes
- Is a registered nursing home
- Is commercial property
How is the rate of Local Property Tax calculated?
The tax you pay is based on the market value of the property on the valuation date, 1 November 2025. The value of your property on that date will be used to calculate your LPT for the years 2026 to 2030. The LPT is a self-assessment tax, so you calculate the tax due based on your own assessment of the market value of the property.
There are different rates of LPT depending on which range, or valuation band, your property value is in.
How do I submit a Local Property Tax return?
If your property has never been registered for stamp duty or LPT, you first need to register the property with Revenue before you make your LPT return. To make your LPT return online, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service.
To log in to the LPT online service, you will need:
- Your Property ID and PIN (listed on any LPT correspondence from Revenue)
- Your Personal Public Service Number (PPSN) or Tax Reference Number
If you do not have your Property ID and PIN, you can use the LPT online service to request them.
You can contact the LPT helpline, 01 738 3626 for help with the Local Property Tax. You can also send queries to Revenue through MyEnquiries.
What are Local Property Tax rates for 2026-2030?
The table below shows the valuation bands and basic rates for valuation period 2026–2030
| Local Property Tax Valuation bands and basic rates for valuation period 2026–2030 | ||
| Valuation band number | Valuation band € | LPT Charge basic rate € |
| 1 | 0 – 240,000 | 95 |
| 2 | 240,001 – 315,000 | 235 |
| 3 | 315,001 – 420,000 | 333 |
| 4 | 420,001 – 525,000 | 428 |
| 5 | 525,001 – 630,000 | 523 |
| 6 | 630,001 – 735,000 | 618 |
| 7 | 735,001 – 840,000 | 713 |
| 8 | 840,001 – 945,000 | 808 |
| 9 | 945,001 – 1,050,000 | 903 |
| 10 | 1,050,001 – 1,155,000 | 998 |
| 11 | 1,155,001 – 1,260,000 | 1,094 |
| 12 | 1,260,001 – 1,365,000 | 1,272 |
| 13 | 1,365,001 – 1,470,000 | 1,535 |
| 14 | 1,470,001 – 1,575,000 | 1,797 |
| 15 | 1,575,001 – 1,680,000 | 2,060 |
| 16 | 1,680,001 – 1,785,000 | 2,322 |
| 17 | 1,785,001 – 1,890,000 | 2,585 |
| 18 | 1,890,001 – 1,995,000 | 2,847 |
| 19 | 1,995,001 – 2,100,000 | 3,110 |
| Properties worth more than €2.1 million, are assessed on the actual value of the property rather than from a valuation band. | ||
Local authorities can vary the basic LPT rate in their area. These rates can be increased or decreased by up to 15%. This is known as the local adjustment factor. Cork County Council have increased the base rate by 15%
How do I submit a Local Property Tax return?
If your property has never been registered for stamp duty or LPT, you first need to register the property with Revenue before you make your LPT return. To make your LPT return online, you can use your existing login details for myAccount or Revenue Online Service (ROS). Alternatively, you can log in directly to the LPT online service.
To log in to the LPT online service, you will need:
- Your Property ID and PIN (listed on any LPT correspondence from Revenue)
- Your Personal Public Service Number (PPSN) or Tax Reference Number
If you do not have your Property ID and PIN, you can use the LPT online service to request them.
Further information on this and other topics is available from Cork City Centre CIC in Cornmarket Street, open to the public on Mondays, Tuesdays, Thursdays and Fridays from 9.45am to 12.30pm and Wednesdays from 2pm to 4pm, Tel 0818 07 6950 (Lines open Mon-Fri 10am-4.30pm). Blackpool CIC is also open to the public on Tuesdays and Thursdays from 10am to 1pm and 2pm to 4pm, Tel 0818 07 6890 while Hollyhill CIC is open Mondays and Fridays from 10am to 1pm and 2pm to 4pm, Tel: 0818 07 6850.
Information is also available from the Citizens Information Phone Service Tel: 0818 07 4000 (9am – 8pm, Mon – Fri) or online at www.citizensinformation.ie