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Local Property Tax - what you need to do for 2026

Properties that become liable for the first time in 2026

Newly built or refurbished properties

Your property may be liable for Local Property Tax (LPT) for the first time in 2026 if:

  • it is a newly built residential property completed after 1 November 2024 and on, or before, 1 November 2025
  • or
  • it has become occupied, or suitable for use as a dwelling, after 1 November 2024 and on, or before, 1 November 2025.

You need to register your property with Revenue if it has not previously been registered for LPT or Stamp Duty. For further information, please see Register a Property for Local Property Tax (LPT).

If your property has already been registered for LPT, you can access the LPT record through the LPT online service. You must complete the following three steps:

  1. Determine the value of your property, as at 1 November 2025.
  2. File your LPT return.
  3. Confirm your LPT payment arrangement for 2026.

For further information please see Properties that become liable for LPT.

Published: 15 September 2025 Print this page

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