Revenue publishes latest property tax statistics and reminds property owners to file Local Property Tax (LPT) Returns
Today 24/03/2026, Revenue reminded residential property owners who have not filed a Local Property Tax (LPT) return as part of last year’s revaluation process to do so now. The property valuation submitted through this process determines the LPT charge applicable for each year from 2026 to 2030.
Revenue published LPT statistics yesterday as part of its Property Tax Statistics publication. The report shows that LPT returns and payments have been made for over 1.9 million properties. Revenue states that there are returns outstanding for approximately 390,000 properties. Of those, the LPT Estimate has been paid in full, or a payment instruction in place, for 227,000 properties.
Property owners are advised to complete their LPT return and ensure that appropriate payment arrangements are in place.
In relation to the property owners of the almost 170,000 properties that have not filed their return or have a payment in place, Revenue will start its annual LPT non-compliance campaign. This week, letters will issue to property owners in employment advising them that they have a fortnight to file their return and payment, or their employer will be instructed to begin deducting their LPT from their wages. Further letters to other categories will follow.
Revenue reports that payment arrangements are in place for just over 227,000 properties where returns are not yet filed. These property owners are currently paying their 2026 LPT Estimate through recurring payment methods such as monthly direct debit or salary deduction. These property owners still have to file their LPT return and update their valuation band. Failure to do so will result in enforcement action.
Speaking today, Katie Clair, Manager of Revenue’s Local Property Tax Branch, noted the following:
“Now that the Annual Debit Instruction date of 20 March has passed, I’d like to thank the 1.4 million property owners who have paid LPT for 2026. While the majority have filed their return and paid their liability, we are reminding all residential property owners that they were legally required to submit an LPT Return to Revenue last November. A key part of the return is selecting the LPT valuation band that applies to the market value of the property on 1 November 2025.
Regardless of whether you have paid in full or have a rollover payment arrangement in place or even where you agree with the Notice of Estimate that Revenue has made for your property, you still need to file an LPT Return to confirm the correct valuation band of your property. Such property owners now need to make sure that they engage with Revenue and submit their LPT Return.
Our LPT compliance campaign starts this week. We are writing to property owners in employment notifying them that if they do not file their return and make payment arrangement within a fortnight we will instruct their employer to deduct their LPT from their wages.
The easiest way to submit your LPT return is online, through the LPT portal. You will need your PPSN, property ID and pin. Your property ID and pin can be found on any correspondence you have received from Revenue in relation to your LPT.
If you are unsure of your obligations or need further assistance, our LPT helpline is available on 01 738 3626.”
Revenue’s website includes an interactive valuation tool to assist property owners in assessing the value of their property; however, this tool is intended as a guide only. Property owners are encouraged to consider their property’s features and condition and to consult additional sources where necessary, such as recent sales of similar properties, property price registers and reputable valuation websites.
For property owners who have not yet made arrangements to pay their 2026 liability, a range of flexible payment options remains available. These include payment by direct debit or salary deduction over a reduced 10-month period, or a single annual deduction.
Updated property statistics are available on the Revenue website and includes the latest data for Local Property Tax, Vacant Homes Tax and Residential Zoned Land Tax.
[ENDS 24/03/2026]