The liability date Local Property Tax (LPT), a charge arising from the ownership of a residential property in Ireland falls on 1 November each year.
This means that if you owned a residential property on 1 November 2024, your property is liable for LPT for 2025.
It is important to note that even if you sell or transfer your property between 1 November 2024, and 31 October 2025, you are still the liable individual for the LPT for 2025.
What do you need to do?
What actions you need to take for 2025 will depend on whether your property:
was liable for LPT in 2024
or
has become liable for LPT for the first time in 2025
You should have already valued your property and submitted your LPT return by 2 December 2024. If you have not yet filed your return, you should do so immediately.

Your payment options
If you have previously paid your LPT by a non-recurring payment method, you need to make arrangements to pay your LPT for 2025. You will need to access your Revenue property record and choose your preferred payment method for 2025.
If you are spreading your payments over 2025, you should have confirmed your payment method to Revenue by 2 December 2024. If you have not yet done so, you should do so immediately. Log into the LPT Portal to make, or arrange to make, your payment online.
If you pay your LPT by Direct Debit or Annual Debit Instruction (ADI) and recently changed your banking provider, you should update your bank details for LPT.
If you pay LPT by a recurring payment method, this will automatically be carried forward to 2025. Recurring payment methods include:
Direct Debit (monthly or annual)
Deduction at source from your:
salary, wages or occupational pension
Department of Social Protection payments
Department of Agriculture, Food and the Marine payments.
Payment date
If you chose to pay your LPT charge by debit or credit card, your payment will have been processed on the date it was submitted.
The date by which you need to pay your LPT charge depends on the payment option you choose when filing your return:
January 2025 - phased payments start for deduction at source and regular cash payments through a payment service provider.
10 January 2025 - latest date for paying in full by cash (through a payment service provider), cheque, credit or debit card.
15 January 2025 - monthly direct debit payments start, and continue, on the 15th day of every month.
21 March 2025 - deduction date for ADI payment.
How to determine your LPT liability
The LPT charge you incur is based on the valuation of your property as of 1 November 2021. This valuation not only determines your 2025 LPT charge but also remains applicable for subsequent years until any new valuations are carried out or changes to your property occur.
For more information, check out the official guide on Liability for LPT.
Source: Revenue.ie