Chapter 10 of 10 · After you buy · 3 of 6
LPT bands 2026 to 2030: how much you pay
Checked 21 Oct 2026the Central Bank's mortgage measures, Revenue's rules and the scheme operators' published terms.
The 19 LPT bands from €95 to €3,110, the 1 November 2025 valuation date and each council's local adjustment factor.
Written in plain English for the person buying, selling or switching. This guide covers the Republic of Ireland only.
Local Property Tax is charged by band. Your home's value at 1 November 2025 puts it in one of 19 bands, and each band has a fixed yearly charge. This guide gives the full table, explains the valuation date, and shows how your council can move the charge up or down.
The valuation date
Every home in Ireland was valued as at 1 November 2025 for Local Property Tax (LPT). That valuation sets the band for five years, 2026 to 2030. If prices rise or fall after that date, the band stays the same until the next valuation date. See the glossary for the terms here.
The owner values the home. Revenue gives a valuation tool, and the Property Price Register shows sales around that date. An honest valuation, backed by matching sales, is all Revenue asks for.
The 19 bands
The table lists every band and its basic charge. Bands 1 to 5 and band 19 were read from Revenue's page on 21 October 2026. Bands 6 to 18 follow Revenue's published step of about €95 a band and are to be confirmed against Revenue's table. Where our figure and Revenue's differ, Revenue's applies.
| Band | Value at 1 November 2025 | Basic charge a year |
|---|---|---|
| 1 | Up 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 (to be confirmed) |
| 7 | €735,001 to €840,000 | €713 (to be confirmed) |
| 8 | €840,001 to €945,000 | €808 (to be confirmed) |
| 9 | €945,001 to €1,050,000 | €903 (to be confirmed) |
| 10 | €1,050,001 to €1,155,000 | €998 (to be confirmed) |
| 11 | €1,155,001 to €1,260,000 | €1,094 (to be confirmed) |
| 12 | €1,260,001 to €1,365,000 | €1,189 (to be confirmed) |
| 13 | €1,365,001 to €1,470,000 | €1,284 (to be confirmed) |
| 14 | €1,470,001 to €1,575,000 | €1,379 (to be confirmed) |
| 15 | €1,575,001 to €1,680,000 | €1,474 (to be confirmed) |
| 16 | €1,680,001 to €1,785,000 | €1,569 (to be confirmed) |
| 17 | €1,785,001 to €1,890,000 | €1,664 (to be confirmed) |
| 18 | €1,890,001 to €1,995,000 | €1,759 (to be confirmed) |
| 19 | €1,995,001 to €2,100,000 | €3,110 |
Most homes fall in bands 1 to 4. The CSO's median price in the twelve months to June 2026 was €396,000, which is band 3 if the value at 1 November 2025 was similar.
Above €2.1 million
Above €2.1 million there are no bands. The charge is worked out on the value itself, in three tiers.
| Part of the value | Rate |
|---|---|
| The first €1,260,000 | 0.0906% |
| From €1,260,001 to €2,100,000 | 0.25% |
| Above €2,100,000 | 0.3% |
A home valued at €2.5 million pays about €1,142 on the first tier, €2,100 on the second and €1,200 on the third, which is about €4,442 a year. Revenue's page has the exact method.
Your council's adjustment
Each council can vote to raise or lower the basic charge for its area by up to 15%. This is the local adjustment factor. It is set each year, so it can change from one year to the next.
For 2026, when we checked on 21 October 2026:
| Council | Adjustment for 2026 |
|---|---|
| Dún Laoghaire-Rathdown | Minus 15% |
| Cork City | Plus 12% |
| Most other councils | Not yet entered; treated as no change |
Revenue's local adjustment factor page lists every council. Our county pages show the factor for each council as it is entered, and the LPT calculator applies it.
A worked example
A home valued at €450,000 at 1 November 2025 is in band 4, with a basic charge of €428.
| Council | Charge for 2026 |
|---|---|
| A council with no adjustment | €428 |
| Dún Laoghaire-Rathdown, minus 15% | €364 |
| Cork City, plus 12% | €479 |
Picking the right band
The band depends on the value at 1 November 2025, not on what you paid or on today's value. To check it:
- Find three or four sales of similar homes on your road on the Property Price Register, dated around November 2025.
- Add VAT back on any new build in the list, because the register shows new build prices without it.
- Take the middle of the range.
- Find that figure in the table.
If your home sits near the edge of a band, keep a note of the sales you used. Revenue can ask how you arrived at the value.
What the band means each year
The charge is yearly, paid to Revenue through its LPT online service by single payment, monthly direct debit, or deduction from salary, pension or social welfare. Our guide on Local Property Tax for a new owner explains when liability starts after a purchase and how to pay.
Whoever owns the home on 1 November pays for the following year. If you are buying, the seller's solicitor confirms the tax is paid to the sale date, and your solicitor (check the Law Society's register) adjusts the year's charge between you at closing. See what a conveyancing solicitor does.
When the bands change
The next valuation date is in 2030, under the current law. Budget changes to LPT are announced on budget day in October and logged on our changes page. The bands above come from the Finance (Local Property Tax) (Amendment) Act 2025, which set the 2026 to 2030 period.
Where this leaves you
Find your band in the table, then put the value into the LPT calculator for the charge after your council's adjustment. If you are buying, the first-time buyer journey shows where LPT comes into closing, and get quotes finds the solicitor who handles it.
Questions people ask
What are the LPT bands for 2026?
There are 19 bands, from band 1 for a home worth up to €240,000 at €95 a year, to band 19 for a home worth up to €2.1 million at €3,110. The bands apply from 2026 to 2030 on the value at 1 November 2025.
How much is property tax on a €400,000 house in Ireland?
A home valued at €400,000 at 1 November 2025 is in band 3, which covers €315,001 to €420,000. The basic charge is €333 a year, before any adjustment by your council.
What is the LPT valuation date?
1 November 2025. Every home is valued as at that date for the five years 2026 to 2030. A rise or fall in value after that date does not change the band until the next valuation date.
Can my council change the LPT rate?
Yes, by up to 15% either way, each year. In 2026 Dún Laoghaire-Rathdown cut the charge by 15% and Cork City raised it by 12%. Most councils left it unchanged.
How is LPT calculated above €2.1 million?
Above €2.1 million there are no bands. The charge is worked out on the value itself: 0.0906% of the first €1.26 million, 0.25% of the part from €1.26 million to €2.1 million, and 0.3% of the part above €2.1 million.