LPT Calculator: Local Property Tax 2026
This LPT calculator gives your Local Property Tax for 2026 from the value you put on your home at 1 November 2025. It uses the new valuation bands that apply from 2026 to 2030 and lets you add your council's local adjustment.
Last verified · Methodology
Your home
Each council sets its own factor each year, anywhere from 15% below to 15% above the basic rate. Leave it at 0% if you are not sure.
Local Property Tax for 2026
Yearly LPT
€333.00
Valuation band
Band 3
- Band range
- €315,001 to €420,000
- Basic LPT charge
- €333.00
- Local adjustment
- €0.00
- Spread over 12 monthly payments
- €27.75
Bands apply from 2026 to 2030, based on your own valuation at 1 November 2025. Exemptions and deferrals are not included. Not tax advice.
| Band | Value on 1 November 2025 | Basic LPT | At -15% | At +15% |
|---|---|---|---|---|
| Band 1 | €1 to €240,000 | €95 | €80.75 | €109.25 |
| Band 2 | €240,001 to €315,000 | €235 | €199.75 | €270.25 |
| Band 3 | €315,001 to €420,000 | €333 | €283.05 | €382.95 |
| Band 4 | €420,001 to €525,000 | €428 | €363.80 | €492.20 |
| Band 5 | €525,001 to €630,000 | €523 | €444.55 | €601.45 |
| Band 6 | €630,001 to €735,000 | €618 | €525.30 | €710.70 |
| Band 7 | €735,001 to €840,000 | €713 | €606.05 | €819.95 |
| Band 8 | €840,001 to €945,000 | €808 | €686.80 | €929.20 |
| Band 9 | €945,001 to €1,050,000 | €903 | €767.55 | €1,038.45 |
| Band 10 | €1,050,001 to €1,155,000 | €998 | €848.30 | €1,147.70 |
| Band 11 | €1,155,001 to €1,260,000 | €1,094 | €929.90 | €1,258.10 |
| Band 12 | €1,260,001 to €1,365,000 | €1,272 | €1,081.20 | €1,462.80 |
| Band 13 | €1,365,001 to €1,470,000 | €1,535 | €1,304.75 | €1,765.25 |
| Band 14 | €1,470,001 to €1,575,000 | €1,797 | €1,527.45 | €2,066.55 |
| Band 15 | €1,575,001 to €1,680,000 | €2,060 | €1,751.00 | €2,369.00 |
| Band 16 | €1,680,001 to €1,785,000 | €2,322 | €1,973.70 | €2,670.30 |
| Band 17 | €1,785,001 to €1,890,000 | €2,585 | €2,197.25 | €2,972.75 |
| Band 18 | €1,890,001 to €1,995,000 | €2,847 | €2,419.95 | €3,274.05 |
| Band 19 | €1,995,001 to €2,100,000 | €3,110 | €2,643.50 | €3,576.50 |
How LPT works from 2026
Local Property Tax is a yearly charge on residential property. You value your own home, Revenue places that value in a band, and each band has a fixed charge. The money goes to your local authority.
The valuation date for the current period was 1 November 2025, and it holds for five years: 2026, 2027, 2028, 2029 and 2030. If your home was worth €300,000 on that date it stays in band 2 at €235 a year until 2030, whatever happens to prices afterwards.
The bands were widened by about 20% for this period. Band 1 covers homes up to €240,000 and pays €95. From band 3 upwards each band is €105,000 wide and the charge climbs by roughly €95 a band until €1,260,000, where a higher rate takes over.
Above €2,100,000 there is no band. A home worth €2,500,000 pays €4,441.56: 0.0906% on the first €1,260,000, 0.25% up to €2,100,000 and 0.3% on the rest.
Your council's local adjustment factor
Councils can raise or cut the basic rate by up to 15% for homes in their area. The same €350,000 home pays €283.05 where the council has cut the rate by 15% and €382.95 where it has raised it by 15%. Your council publishes its decision each year, and Revenue applies it to your LPT.
You file and pay through myAccount or ROS. You can pay in one go or spread the cost over the year, which on a €333 charge works out at €27.75 a month.
Buying a home rather than owning one already? Start with the stamp duty calculator and the mortgage calculator. The LPT glossary entry sums up the rules.
Putting a value on your home
LPT is self-assessed, so the valuation is yours to make and to stand over. The question is what the home would have sold for on the open market on 1 November 2025, not what you paid for it or what it might fetch today.
Sale prices of similar homes nearby are the best guide. The Property Price Register lists the prices paid in residential sales, and Revenue publishes tools and guidance on valuing your property for LPT. Adjust for size, condition and any work done since.
The band matters more than the exact figure. A home valued anywhere from €315,001 to €420,000 pays the same €333 a year. If your estimate lands near the edge of a band, keep a note of the comparable sales you relied on.
A home valued at €350,000 on 1 November 2025 is in band 3, with a basic charge of €333 a year from 2026. Your council's local adjustment factor can move that between €283.05 and €382.95.
Your own estimate of the home's market value on 1 November 2025. That valuation sets your band for every year from 2026 to 2030, even if prices change in the meantime.
Yes. For the 2026 to 2030 period the bands were widened by about 20%, so band 1 now runs up to €240,000 and pays €95, and band 2 runs from €240,001 to €315,000 and pays €235.
Each council can set the LPT rate for homes in its area up to 15% below or 15% above the basic rate. Check your council's decision for the year, then set the slider in the calculator to match.
There is no band. The charge is 0.0906% of the first €1.26 million, 0.25% of the portion from €1.26 million to €2.1 million, and 0.3% of the value above €2.1 million. A €2.5 million home pays €4,441.56 before any local adjustment.