Ireland Local Property Tax Calculator 2026 (LPT Bands & Local Adjustment Factor)

Irish Local Property Tax for the 2026 to 2030 valuation period is a banded charge, not a percentage of value. Nineteen bands cover values up to €2,100,000, each carrying a single fixed euro charge. Above €2,100,000 the banded table stops and a three-rate formula takes over.

Two features shape the practical answer.

The first is the valuation date. Your band is fixed by your self-assessed market value on 1 November 2025, and that single date governs the whole 2026 to 2030 period. Price movements after that date do not move you between bands.

The second is the Local Adjustment Factor. Each local authority may vary the basic charge by up to plus or minus 15% for 2026. Dublin authorities have historically applied reductions; several rural councils apply increases. From 2027 the upward limit rises to 25% while the downward limit stays at 15%. This calculator models the 2026 position and clamps the factor to the range in force for 2026.

Because the charge is banded, it is a step function. Within a band, extra value costs nothing. At a boundary, one euro of value costs the whole difference between two charges. The calculator reports both the headroom to the next band and the cost of crossing it, because that is the only figure that matters when a self-assessed valuation is close to a boundary.

For a value at or below €2,100,000 the charge is the band charge scaled by the adjustment factor. Above it:

Step 1 -- Clamp the Local Adjustment Factor. Whatever you enter is limited to the range of minus 15% to plus 15% in force for 2026.

Step 2 -- Decide whether the banded table applies. Values above €2,100,000 leave the table and go to the formula.

Step 3 -- Find the band. The band whose lower bound is at or below the value and whose upper bound is at or above it. Band 1 runs from €1 to €240,000 at €95; Band 4 covers €420,001 to €525,000 at €428; Band 19 tops the table at €1,995,001 to €2,100,000 for €3,110.

Step 4 -- Take the band's basic charge. This is a fixed euro amount, not a rate applied to the value.

Step 5 -- Or, above the table, apply the three-rate formula. 0.0906% on the first €1.26 million, 0.25% on the portion between €1.26 million and €2.1 million, and 0.3% on the portion above €2.1 million.

Step 6 -- Compute the local adjustment amount. Basic charge multiplied by the adjustment factor, divided by 100.

Step 7 -- Add it to the basic charge. Floored at zero. This is the annual LPT charge.

Step 8 -- Compute the monthly equivalent. The annual charge divided by twelve, because LPT can be paid by direct debit spread across the year.

Step 9 -- Compute the effective rate. The charge divided by the property value, which falls steadily across a band as value rises and jumps at each boundary.

Step 10 -- Compute the headroom and the cost of crossing. Headroom is the band's upper bound less the value. The next band's charge is computed with the same adjustment factor applied, and the difference between it and your charge is the cost of crossing.

A house self-assessed at €450,000 on 1 November 2025 in a local authority area applying no adjustment.

Step 1 -- Local Adjustment Factor. Entered as 0%, within the permitted range, so 0%

Step 2 -- Is the value above the banded table? €450,000 is well below €2,100,000, so the banded table applies

Step 3 -- The band. €450,000 falls between €420,001 and €525,000, so Band 4

Step 4 -- Basic charge. €428.00

Step 5 -- Local adjustment amount. €428.00 x 0% = €0.00

Step 6 -- Annual LPT charge. €428.00 + €0.00 = €428.00

Step 7 -- Monthly equivalent. €428.00 / 12 = €35.67

Step 8 -- Effective rate on value. €428.00 / €450,000 = 0.0951%

Step 9 -- Headroom to the next band. €525,000 - €450,000 = €75,000

Step 10 -- Charge in the next band. Band 5's basic charge of €523.00, with the same 0% adjustment, is €523.00

Step 11 -- Cost of crossing the band. €523.00 - €428.00 = €95.00 a year

The Local Adjustment Factor is worth understanding at the extremes. At minus 15% the same Band 4 property pays €363.80 a year; at plus 15% it pays €492.20. That is a €128.40 spread on identical properties, decided entirely by which local authority the house sits in.

• This is the 2026 Local Adjustment Factor position only. The factor is clamped to plus or minus 15%. From 2027 the upward limit rises to 25% while the downward limit remains at 15%, and this calculator does not model that later position.
• It does not know your council's factor. You enter it. Councils set the factor annually, so a figure that was right last year may not be right this year.
• Exemptions and deferrals are not modelled. LPT has a range of exemptions (for example certain properties affected by pyrite or defective concrete blocks, some properties bought in particular circumstances, and residences of the permanently incapacitated) and an income-based deferral scheme. None are applied here.
• The valuation itself is your own. LPT is self-assessed. This calculator applies the band table to whatever value you enter, and takes no view on whether that value is defensible against Revenue's valuation guidance.
• There is a discontinuity in the law at the top of the table, and it is reproduced rather than smoothed. The Band 19 charge of €3,110 at €2.1 million is lower than the formula charge evaluated at €2.1 million, which is €3,241.56. That step exists in Revenue's published rules; it is not an artefact of this calculator.
• The comparison table uses band midpoints. Each row is computed by running the same primitive at the midpoint of that band, so it illustrates the schedule with your adjustment factor applied rather than describing your own property.
• Payment mechanics and surcharges are out of scope. Filing deadlines, payment options and the consequences of non-compliance are not modelled.
• A property value of zero yields no band and no charge. That is an input-handling behaviour, not a statement of law.

• Valuing the property as at today. The relevant date is 1 November 2025, and it fixes your band for the entire 2026 to 2030 period. A rising market after that date does not move you up a band, and a falling one does not move you down.
• Expecting the charge to be a percentage of value. Within a band it is a fixed euro amount, so the effective rate falls as value rises through the band and then jumps at the boundary. On the worked example the effective rate is 0.0951%; at the top of the same band it would be 0.0815%.
• Ignoring the boundary when self-assessing. A valuation of €525,000 and one of €525,001 differ by one euro of value and €95 a year of tax, every year of the valuation period.
• Assuming the Local Adjustment Factor is national. It is set by each local authority. The same house in two adjacent council areas can differ by up to 30 percentage points of charge in 2026.
• Applying the formula below €2.1 million. The three-rate formula applies only above €2,100,000. Below that the banded table governs, and the two do not agree at the join.
• Forgetting that the adjustment applies to the next band too. When comparing the cost of crossing a boundary, the next band's charge carries the same factor. The calculator does this for you.

• Revenue (revenue.ie), https://www.revenue.ie/en/property/local-property-tax/valuing-your-property/valuation-bands-rates.aspx, read 2026-08-30 -- the nineteen valuation bands and their basic charges for the valuation period beginning in 2026, referenced to self-assessed market value on 1 November 2025, and the charge above €2.1 million: "0.0906% of the first EUR 1.26 million of the declared market value of the property; 0.25% of the portion of the declared market value between EUR 1.26 million and EUR 2.1 million; and 0.3% of the portion of the declared market value above EUR 2.1 million."
• Revenue (revenue.ie), Local Property Tax guidance on the Local Adjustment Factor, read 2026-08-30 -- the plus or minus 15% variation available to local authorities for 2026, and the increase in the upward limit to 25% from 2027.
• The full band table and the note on the Band 19 discontinuity are in engine/primitives/ireland-local-property-tax.ts.