Revenue has sent 150,000 letters to property owners who haven't yet paid their Local Property Tax (LPT) or made an arrangement to pay.
All residential properties were required to set up their payment method by 10 January at the latest, and most did.
Revenue said payment arrangements for 2023 LPT liabilities are in place on over 1.7 million properties.
This includes 350,000 payments scheduled for 21 March.
So far this year, it has collected €314 million in LPT.
The current payment compliance rate of 90% shows that most property owners have met their payment obligations.
But revenue said those who haven't yet paid or set up a payment arrangement, leave themselves open to collection and enforcement action by Revenue.
"Property owners who fail to do so may be subject to a range of collection and enforcement actions by Revenue including mandatory Deduction at Source (DAS) from salary or pension, withholding of tax clearance certification, the application of surcharges on income tax, corporation tax and capital gains tax returns or offsetting of other tax refunds against LPT arrears," said Katie Clair, Head of Revenue's LPT Branch.
2022 was the first year that newly liable properties came within the charge to LPT on an annual basis.
Owners of properties built last year were required to submit an LPT return and set up a payment arrangement for 2023.
"I urge all property owners who haven't made arrangements to pay their LPT to take immediate action and use this opportunity to ensure they are fully compliant with their LPT obligations," said Ms Clair.
She said the easiest way to set up your LPT payment method is online at revenue.ie.
If you need help completing your LPT Return or have any queries, you can contact the LPT Helpline at 01 738 36 26.
