Ireland’s Local Property Tax deadlines for 2027

The property’s 1 November status determines liability

Revenue looks at whether a property was residential on 1 November 2026 for the 2027 charge. That can include a home completed after 1 November 2025 and on or before 1 November 2026, or a renovated property that became occupied or suitable to live in within that period. For newly liable homes, the return and valuation are due by 2 December 2026. Source 4 Source 2

Value a new property at the earlier reference date

Revenue asks the owner to estimate the market value at 1 November 2025 as if the home had existed in its completed state on that date. The valuation determines the band for the remainder of the cycle through 2030. If an existing liable property already has its 2026 to 2030 return on file, Revenue does not require a fresh valuation for 2027. Source 2 Source 3

2 December is also a payment setup date

If you choose to spread payments across 2027 or use Annual Debit Instruction, confirm the method to Revenue by 2 December 2026. It is possible to choose the option in the online LPT service. The setup date comes before Revenue’s published dates for the deductions. Source 1

January or March depends on payment method

Phased deductions at source and regular cash payments through a provider start in January. Payment in full by cash, cheque or card is due by 11 January. Monthly direct debit starts on 15 January and continues on the 15th of each month. Revenue lists 21 March as the Annual Debit Instruction deduction date. Source 1

Sources

• Irish Revenue 2027 Local Property Tax filing and payment deadlines
• Irish Revenue instructions for valuing newly liable properties
• Irish Revenue overview of the 2026 to 2030 valuation period
• Irish Revenue rules for properties that become liable