Check the correct local authority, valuation basis and tax year before using an LPT estimate for a home in Dublin. The local factor adjusts a national base charge; it is not a separate purchase tax.
Identify the authority and tax year
Do not choose an adjustment from the word Dublin alone. Confirm the administrative area for the address; a nearby property across an authority boundary may use a different local factor.
| Local authority | 2026 adjustment to base LPT |
|---|---|
| Dublin City Council | 0% |
| Dún Laoghaire-Rathdown County Council | −15% |
| Fingal County Council | −5% |
| South Dublin County Council | −7.5% |
The percentages above adjust the base LPT charge. They are not percentages of the property’s sale price. Revenue’s official table is the source for the stated 2026 factors; confirm the year before using a saved figure.
Keep the valuation date separate from the sale date
Revenue uses the value at 1 November 2025 for the 2026–2030 valuation period. A price agreed on a later purchase date is not automatically that valuation. Keep the valuation support and the applicable band with the property records.
Check the calculation and the property record
- Confirm the property identifier and administrative area.
- Select the relevant valuation band and year in Revenue’s LPT calculator.
- Check any exemption or deferral on its own conditions.
- Keep the return and payment confirmation; investigate a discrepancy rather than guessing a replacement figure.
For a purchase, give the LPT information to the solicitor and ask what must be resolved before completion. Liability, clearance and apportionment questions need transaction-specific attention. This guide does not replace the Revenue record or determine entitlement to a relief.
A Dublin address does not identify one universal adjustment
Authority: Establish whether the property falls under Dublin City, Fingal, South Dublin or Dun Laoghaire-Rathdown.
Calculation: Match the authority's adjustment to the relevant liability year and valuation basis.
Record: Use the property statement to investigate an apparent mismatch, not a neighbouring home's bill.
Your next step
Keep annual LPT separate from purchase stamp duty