Local Property Tax (LPT) Ireland 2026–2030: A Homeowner’s Guide

Owning a home in West Cork or elsewhere in Ireland means you need to be aware of upcoming Local Property Tax (LPT) changes. The next valuation in 2026 will determine what you pay for the next five years. Understanding the rules, how to value your property, and your options can help you avoid mistakes or unnecessary payments.

The liability date for LPT is 1 November each year. This means any residential property you own on 1 November 2025 will be liable for LPT in 2026.

👉 Your declared valuation on that date sets your LPT charge for 2026–2030.

Local Property Tax – what is it?

Understanding LPT 2026–2030

• Liability Date: 1 November 2025
• Five-Year Charge: The valuation you declare fixes your LPT band until 2030
• Impact on Tax: Your property’s market value determines your LPT band

LPT Valuation Bands & Charges (2026–2030)

Band	Valuation (€)	LPT Charge (€)
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

How to Value Your Property For LPT

Revenue Interactive Valuation Tool

Revenue offers an Interactive Valuation Tool to give an average valuation band for properties in your area. It’s useful as a starting point but doesn’t reflect unique features, size, or condition of your home.

Market Comparisons

To get a realistic view of your property value, compare multiple sources:

• Residential Property Price Register (add 13.5% VAT for new builds)
• Listings on daft.ie and myhome.ie
• Insights from local West Cork estate agents.

Always compare similar properties in type, size, and age — relying on a single sale can be misleading.

Professional Valuation

Some homeowners may choose a professional valuation. A valuer will provide a report considering type, size, and condition as of 1 November 2025. This documentation can be useful if Revenue questions your valuation.

Why Accurate Valuation Matters

Overvaluing = higher tax for five years

Undervaluing = Revenue may request a review

Accuracy ensures fairness and avoids stress

Practical Tips for Homeowners

Start early: Track recent sales in your area now

Keep evidence: Save records of comparable sales or valuations

Consider condition: Homes needing upgrades may fall into lower bands

Use multiple sources: Don’t rely solely on Revenue’s tool

What happens if I undervalue my property for LPT?

Undervaluing your property for Local Property Tax (LPT) in Ireland can result in significant financial and legal consequences, especially if it is deemed deliberate or reckless by Revenue. Penalties, interest, and investigation may apply if your valuation does not reasonably reflect the true market value of your property.

What Happens If You Undervalue

• If Revenue finds your declared valuation is significantly lower than the actual market value, particularly when you sell the property for much more than the declared band, your case may trigger investigation.​
• Revenue actively reviews property sales, especially those where the sale price exceeds the declared band by over 15%, and may require you to justify your valuation with supporting evidence.​
• If undervaluation is detected, you will be required to pay the additional LPT owed for previous years, along with interest (typically 8% per annum on outstanding amounts).​
• Revenue can deduct unpaid amounts directly from your salary, pension, or tax refunds, and may withhold tax clearance certificates, impacting grant applications and the ability to sell your property

FAQ – Local Property Tax 2026 Ireland

1. When is the valuation date for LPT 2026?

• 1 November 2025, which determines your LPT band for 2026–2030.

2. How do I value my property for LPT?

• Use Revenue’s tool, compare sales on daft.ie/myhome.ie, check the Residential Property Price Register, or consult DNG Galvin.

3. When is the LPT return due?

• By 7 November 2025.

4. What happens if I don’t submit my LPT return on time?

• Late submissions may incur penalties or interest.

5. Will my LPT charge increase in 2026?

• Possibly, due to rising property values, but your LPT depends on your declared valuation.

6. Can my local authority adjust the LPT rate?

• Yes, up to +25% or −15%.

7. What if I disagree with my property’s valuation?

• You can request a review with supporting evidence like comparable sales or professional valuation.

8. Does location in Cork affect my LPT?

• Yes. Local insight from DNG Galvin can help determine a fair valuation.

9. Do I need a professional valuation?

• Not always, but helpful for unique or hard-to-compare properties.

What to Do Next – Local Property Tax 2026 Ireland

Check which LPT band your property is likely to fall into.

Compare your home to similar recent sales.

Use Revenue’s Interactive Valuation Tool for guidance.

Consider a professional valuation if your property is unusual.

Submit your LPT return by 7 November 2025.

Keep all documentation in case Revenue requests verification.

Professional Valuation Support
If your property is unique, difficult to compare, or you want added certainty for your LPT return, a professional valuation is highly recommended. For expert, reliable valuations in West Cork, contact DNG Galvin .