Does Local Property Tax use the price I paid for the house?

No. It is charged on what the owner declared the property was worth on 1 November 2025. A sale price near that date is a reasonable guide to it. A sale from 2016 is not.

What are the LPT bands for 2026?

Nineteen bands running from €95 a year on a property up to €240,000 to €3,110 on one between €1,995,001 and €2.1 million. Above €2.1 million the charge is worked out on the declared value itself rather than from the table.

Why did my LPT go up but my band stay the same?

The bands were widened by twenty per cent at the 2025 revaluation so that ordinary price growth since 2021 did not push large numbers of houses up a band, and the rate was adjusted at the same time. For most owners the result was a small increase in the charge within the same band.

How long does the 2025 valuation last?

It sets the charge for 2026 to 2030. The next valuation date is 1 November 2030, and a property bought in the meantime stays on its 1 November 2025 band until then.

What if I valued my property wrong?

The valuation is self assessed, so it is yours to stand over. Keep whatever you based it on, and comparable sales near 1 November 2025 are the obvious evidence. This site is one place to find them.

Working out a Local Property Tax band from a sale price

LPT is charged on what the owner declared the property was worth on 1 November 2025. A sale price is a hint at that, and a weaker hint the older the sale.

Local Property Tax is self assessed. The owner decides what the property was worth on 1 November 2025, puts it in a band, and that band sets the charge for every year from 2026 to 2030. Revenue does not value your house. It checks that what you declared is defensible.

The bands that took effect in 2026

The first six

Band 1, up to €240,000: €95 a year
Band 2, €240,001 to €315,000: €235
Band 3, €315,001 to €420,000: €333
Band 4, €420,001 to €525,000: €428
Band 5, €525,001 to €630,000: €523
Band 6, €630,001 to €735,000: €618

Nineteen bands run up to €2.1 million. Above that the charge is worked out on the declared value itself rather than from the table.

Why most people stayed where they were

The bands were widened by twenty per cent at the 2025 revaluation, which was done so that ordinary price growth since 2021 did not push large numbers of houses up a band. The effect for most owners was a small increase in the charge rather than a jump to the next band.

If you think the band is wrong

The valuation is yours to make and yours to stand over, so keep whatever you based it on. Comparable sales near the date are the obvious evidence, and this site is one place to find them.
The date that matters is 1 November 2025. What the property is worth now, or what you paid for it, is not the question being asked.
A property bought after the valuation date is still charged on its 1 November 2025 band until the next revaluation in 2030.

Sources

Questions people ask

Does Local Property Tax use the price I paid for the house?: No. It is charged on what the owner declared the property was worth on 1 November 2025. A sale price near that date is a reasonable guide to it. A sale from 2016 is not.
What are the LPT bands for 2026?: Nineteen bands running from €95 a year on a property up to €240,000 to €3,110 on one between €1,995,001 and €2.1 million. Above €2.1 million the charge is worked out on the declared value itself rather than from the table.
Why did my LPT go up but my band stay the same?: The bands were widened by twenty per cent at the 2025 revaluation so that ordinary price growth since 2021 did not push large numbers of houses up a band, and the rate was adjusted at the same time. For most owners the result was a small increase in the charge within the same band.
How long does the 2025 valuation last?: It sets the charge for 2026 to 2030. The next valuation date is 1 November 2030, and a property bought in the meantime stays on its 1 November 2025 band until then.
What if I valued my property wrong?: The valuation is self assessed, so it is yours to stand over. Keep whatever you based it on, and comparable sales near 1 November 2025 are the obvious evidence. This site is one place to find them.

Figures checked 8 August 2026.