Local Property Tax calculator 2026
Local Property Tax (LPT) is a yearly tax on residential property. From 2026 it is based on the value of your home on 1 November 2025, for the valuation period from 2026 to 2030.
Enter your home's value and your local authority to see your 2026 charge.
How it's calculated
- Find your valuation band. There are 19 bands for homes worth up to €2,100,000, each with a fixed basic charge, from €95 for homes up to €240,000.
- Homes worth more than €2,100,000 pay 0.0906% on the first €1.26 million, 0.25% on the part between €1.26 million and €2.1 million, and 0.3% on the rest.
- Your local authority can raise or lower the basic charge by up to 15%. That Local Adjustment Factor gives your final charge.
An example
A home worth €300,000 is in band 2, with a basic charge of €235. In Dublin City (0%) you pay €235; in Carlow (+15%) you pay €270.25.
Frequently asked questions
Which date do I use to value my home?
The value on 1 November 2025. It is used for the whole valuation period from 2026 to 2030.
Why does my council change the amount?
Each local authority can increase or decrease the basic LPT rate by up to 15%. For example, Dún Laoghaire Rathdown is 15% lower and many county councils are 15% higher in 2026.
What if my home is worth more than €2.1 million?
You declare its market value on your LPT Return and the charge is worked out from that value instead of a band.
Key terms
- Valuation band
- A range of property values with one fixed basic LPT charge.
- Local Adjustment Factor
- The percentage by which a local authority raises or lowers the basic LPT rate in its area.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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