Local Property Tax (LPT) liability
Properties that become liable for LPT
If your property is a residential property on 1 November 2025, it is liable for Local Property Tax (LPT) in 2026. This means that your property will become liable for 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.
Newly built residential properties
If you purchased, or built, a new residential property after 1 November 2024 and on, or before 1 November 2025, it will be liable for LPT in 2026 if, on 1 November 2025, it was:
- occupied
- or
- suitable for use as a dwelling.
Properties that have become suitable for use as a dwelling
Your property may not have been liable for LPT if it was unsuitable for use as a dwelling. For example, a partially collapsed property with no sanitary facilities is not suitable for use as a dwelling.
However, if such a property was renovated, and is now suitable for use as a dwelling, it is liable for LPT. The property will become liable for LPT in 2026 if, on 1 November 2025, it is:
- occupied
- or
- suitable for use as a dwelling.
What you need to do
You need to:
You must register your property with Revenue if it has not already 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 should access your Revenue property record.
Next: Commercial properties