Local Property Tax - what you need to do for 2026
Overview
The liability date for Local Property Tax (LPT) is 1 November each year. This means that your property is liable for LPT in 2026 if it is a residential property on 1 November 2025. To check if you and your property are liable for LPT, please see Local Property Tax (LPT) liability.
Your LPT charge is based on your valuation of your property as at 1 November 2025. Your valuation of your property on this date determines your LPT charge for each year from 2026 to 2030.
If you are liable for LPT on 1 November 2025, you must complete the following three steps for your property, for the year 2026:
- Determine the value of your property, as at the valuation date 1 November 2025.
- Submit this valuation to Revenue on your LPT return, by 7 November 2025.
- Confirm your LPT payment arrangement for the year 2026.
Next: Valuing your property