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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.
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:
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).
What you pay on completion of your purchase
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.
What do I pay if I complete my purchase after the 1st of November 2025
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.
For more information or to make a payment, please visit www.revenue.ie/en/property/local-property-tax.
Jacob Law LLP, September 2025
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