If you own a residential property in Ireland while living abroad, you may still be liable for Local Property Tax (LPT), subject to the usual exemptions and rules. Living outside Ireland does not usually remove the owner’s responsibility to register, file a return where required and pay on time. LPT is separate from any Irish tax that may apply to rental income or a future sale. Check the current rules and valuation requirements on revenue.ie, and consider getting advice from a qualified tax professional if your circumstances are complex.