The country’s 31 local authorities will receive €767 million from the local property tax (LPT) in 2026, according to figures published by the Department of Housing, Local Government and Heritage.
The amount is almost 10 per cent more than 2025’s total, with two-thirds of the increase generated by revaluations and newly liable properties. The remaining €23 million of the €70.4 million increase will be generated by changes made by councils to how they vary the base rate.
Each council has the power to adjust the amount charged to property owners by plus or minus 15 per cent.
The number of local authorities adding the maximum permitted 15 per cent to bills next year will increase from 18 to 20, but by far the most significant change is the decision by Dublin City Council (DCC) members in July to stop applying a 15 per cent cut to its rate, a move that will generate an additional €16.5 million for the council from LPT charges in 2026.
RM Block
The move will bring DCC’s allocation from LPT to €109 million, more than €50 million more than the next largest. At €9.9 million, Carlow County Council’s allocation is the smallest.
Just three local authorities will apply cuts to their charges next year, Dún Laoghaire-Rathdown, Fingal and South Dublin County Council (SDCC).
Of those, Dún Laoghaire-Rathdown is the only one to persist with a 15 per cent cut, a policy that will cost it an estimated €10.4 million in property taxes next year. The decision to halve the cut it applies from 15 per cent to 7.5 per cent for next year will generate an additional €3 million for SDCC.
The €767 million total for the 31 local authorities for next year includes central Government supports of €142.3 million to 21 local authorities with low LPT bases. The figure is down about €1.5m on the figure for 2025.
The €767 million total is 69 per cent more than the €453 million allocated a decade ago.
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At the time, the projected total payable by owners if 100 per cent of the charge was applied by councils was €473.5 million, compared €601.5 million in 2026, a difference of just 27 per cent.
In 2016, however, 11 councils applied cuts to the national rate, with five of them, including all four Dublin local authorities, reducing bills by the maximum permitted 15 per cent. None added to the centrally calculated bills.
Now three apply cuts, a further three leave the national figure unchanged and the remaining 25 add to the tax payable by households in their areas, most of them by the maximum amount permitted.
The legislation passed this year to provide for revaluations of properties also raised the ceiling on how much individual councils will be allowed to increase bills, from 15 per cent to 25 per cent for 2027.
If those councils imposing an additional 15 per cent all chose to avail of the opportunity to charge the extra 25 per cent, it would result in an additional €37.7 million in charges – almost as much as the estimated €42 million that will be generated next year from the revaluations.
That figure is put at €42 million, with €7.7 million to be generated from newly liable properties.
The revaluations are supposed to be carried out by householders on Saturday, November 1st.
With valuation bands broadened, the Minister for Finance said those owning houses worth up to €525,000 would pay between €5 and €25 more per year.
The increases for owners of properties with greater values will be more substantial. The system for 2016 contains 19 bands covering values from zero to €2.1 million. Above that, bills are calculated on an individual basis.
