New figures from Revenue show that Local Property Tax returns and payments have been made for over 1.9 million properties.
But returns are outstanding for about 390,000 properties, Revenue said.
Of those, the LPT estimate has been paid in full, or a payment instruction in place, for 227,000 properties, it added.
Revenue is today reminding residential property owners who have not filed a Local Property Tax return as part of last year's revaluation process to do so now.
Revenue said the property valuation submitted through this process determines the LPT charge applicable for each year from 2026 to 2030.
The tax collectors said today they are starting their annual LPT non-compliance campaign.
From this week, letters will be sent to property owners in employment advising them that they have a fortnight to file their return and payment, or their employer will be instructed to begin deducting their LPT from their wages.
Letters to other categories will follow, Revenue said.
Katie Clair, Manager of Revenue's Local Property Tax Branch, said that while the majority of property owners have filed their return and paid their liability, Revenue is reminding all residential property owners that they were legally required to submit an LPT Return to Revenue last November.
"A key part of the return is selecting the LPT valuation band that applies to the market value of the property on 1 November 2025," she said.
"Regardless of whether you have paid in full or have a rollover payment arrangement in place or even where you agree with the Notice of Estimate that Revenue has made for your property, you still need to file an LPT Return to confirm the correct valuation band of your property," she said.
"Such property owners now need to make sure that they engage with Revenue and submit their LPT Return," she added.
Revenue said the easiest way to submit an LPT return is online, through the LPT portal.
People will need their PPSN, property ID and pin. A property ID and pin can be found on any correspondence people have received from Revenue in relation to their LPT, it added.
The LPT helpline is also available on 01-7383626.
