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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /2. Mechanics of payroll /2.3 Other withholding / 2.3.1 Local Property Tax
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2.3.1 Local Property Tax


Republic of Ireland

2.3.1ÌýÌýÌýÌý Local Property Tax

Local Property Tax (LPT) is a self-assessed tax charged on the market value of residential properties. For more on who is subject to pay LPT see GOV.ie.

Employees who own their own home in Ireland can opt to pay their LPT in phased payments by deduction at source from salary or occupational pension. They can opt for deduction at source through:

  1. Ìý

    •ÌýÌýÌýÌý their online self service account, myAccount

  2. Ìý

    •ÌýÌýÌýÌý Revenue Online Service (ROS)

  3. Ìý

    •ÌýÌýÌýÌý the LPT online Service

  4. Ìý

    •ÌýÌýÌýÌý contacting the Revenue

Employers are required to make this facility available to their employees/pensioners.

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Web page updated on 17 Mar 2025 15:25