Local Property Tax in Ireland

A legal requirement for landlords in the Republic of Ireland. Every 12 months, and here is who can do it, which properties it covers and what the law says.

At a glance

How often
Every 12 months
Who does it
The landlord (or their agent)
Applies to
Every rented property
Legal status
Legal requirement

Common questions

How often is the Local Property Tax needed in Ireland?

Every 12 months in the Republic of Ireland. The next one is due 12 months after the last.

Who is responsible for the Local Property Tax?

The landlord (or their agent).

Does it apply to every rented property in Ireland?

Yes. It applies to every rented property in the Republic of Ireland.

What does the law say?

Finance (Local Property Tax) Act 2012, as amended. The landlord is liable where a lease is under 20 years. Liability date 1 November each year; the valuation of 1 November 2025 fixes the charge for 2026 to 2030. Administered by Revenue.

Written from the same rule Beamwise uses to track this for properties in the Republic of Ireland, last updated 15 Sept 2026. Rules change, so check the legislation named above or take professional advice before relying on it.

All Ireland landlord requirements

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Beamwise provides compliance-tracking tools and does not constitute legal advice. Requirements differ between the Republic of Ireland and Northern Ireland and must be verified by a qualified professional. Privacy · Terms