Paying employees' tax to Revenue

Deduction of Local Property Tax (LPT)

Note

The information on this page refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employer's Guide to PAYE Part 42-04-35.

LPT may be deducted at source from employees’ wages where it is shown on the employee's Revenue Payroll Notification (RPN). An RPN is issued by Revenue to the employer for each employee.

This means that the LPT payments are spread equally over the year. You can find further details on this deduction in the LPT section.

Next: Paying tax on an employee's minor and irregular benefits

Published: 04 September 2026 Print this page

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