Local Property Tax (LPT)
For more information or to make a payment, please visit www.revenue.ie/en/property/local-property-tax.
Local property tax (LPT) is annual self-assessed tax charged on the market value of all residential properties in Ireland. It came into effect on 1 July 2013 and is collected by the Revenue Commissioners. The tax is assessed on all residential properties. The revenue raised is used to fund the provision of services by local authorities.
When is Local Property Tax Payable?
The liability date for Local Property Tax (LPT) is the 1st November each year. This means that your property is liable for LPT for 2026 if it is a residential property on 1 November 2025.
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If you are the registered owner of a property on the 1st of November 2025 then you are the person liable for the payment of LPT for the forthcoming year, 2026.
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If you are selling a property and you are still the registered owner of the property on the 1st of November 2025 you are still liable for the payment of LPT for 2026 even if you complete the sale of the property between the 1st of November 2025 and the 31st of December 2025.
Second Hand Properties LPT
All second-hand properties are subject to the payment of LPT. When you complete the purchase of your property you must pay what is due for LPT in addition to the purchase price of the property. We would work out the amount that is payable and give you details of this prior to completion.
What you pay on completion of your purchase
You will pay the apportioned amount due for the remainder of 2025.
For example:
- If you complete your purchase on the 1st of July 2025 you pay for 153 days.
- If you complete your purchase on the 10th of November 2025, you pay for 51 days remaining in 2025.
What do I pay if I complete my purchase after the 1st of November 2025
You will need to pay the balance due for 2025 and you will also need to pay for the entire amount due for 2026.
The Vendors will be liable to pay for 2026 as they are the registered owners of the property you are buying on that date. So, they will have to pay for 2026, and you then refund this amount to them.
The good news however is that you will not then have to pay for LPT again until November of 2026 (for the year 2027).
New Build Properties LPT
Generally, there is no liability for LPT in buying a new build at the time of purchase.
When you purchase your property, it would have been liable to stamp duty.
Once stamp duty is paid the property is automatically registered for LPT and assigned a property ID and pin. You will however be responsible for the payment of LPT after you move into the property. You can pay this to revenue online.
If you complete your transaction before the 1st of November 2025 you will after you purchase become liable for the payment of LPT for 2026 and this will be due to be paid before the 10th of January 2026.
Further information is available at Revenue.ie.
How do I make the next payment for LPT (if not paid at the time of purchase
After we have completed the purchase, we will stamp the deed recording the purchase of the property by you with revenue.
Once the deed has been stamped you are recorded with Revenue as the new owner of their property.
This means that you can log on to the “my account” portal at revenue.ie. Go into registration for LPT, follow the steps to register for the property and arrange to make the payment there.
If the property is completed on the 1st of November the Builder may, in some cases register it for LPT.
If the builder does this then the builder must and will pay LPT for 2026. There is No LPT for the remainder of 2025. It is for 2026 only. This will mean that LPT for 2026 will be payable by you at the time of completion. It is paid to the builder, as the builder will already have paid it to Revenue.
It does mean however that the next payment for LPT will not be until November 2026 (for the year 2026) Subsequent payments are due on the 1st of November in each year.
USEFUL LINKS
Frequently asked questions
What is Local Property Tax?
An annual self-assessed tax on the market value of residential properties in Ireland, collected by Revenue to fund local services.
Who is liable for LPT when a property is sold?
Whoever is the registered owner on 1 November is liable for the following year. So if you sell after 1 November, you (the seller) still owe next year’s LPT, and the buyer refunds it to you through the solicitor.
What do I pay on completion when buying a second-hand home?
The apportioned LPT for the rest of the current year — we calculate it before completion. If you complete after 1 November, you also cover the full following year.
Is there LPT to pay on a new build?
Generally none at the time of buying. Once stamp duty is paid the property is registered for LPT, and you’re responsible for payments after you move in.
When is LPT due?
The liability date is 1 November each year — you’re liable if you own the property that day.
