Domestic Rates — Not Council Tax
Northern Ireland is the only part of the UK that does not use Council Tax. Instead, NI uses the historic Rates system, modernised in 2007. Each domestic property has a Capital Value (typically the open-market value as of 1 January 2005).
Annual Rates Bill = Capital Value × (Regional Rate + District Rate)
For 2025/26: Regional rate = 0.4574p per £1 of capital value. District rates vary by council (see table below).
Example: A house in Belfast with a capital value of £150,000 pays: £150,000 × (0.4574p + 0.3789p) ÷ 100 = £1,254.45 per year.
District Rates 2025/26 (All 11 Councils)
| Council | District rate (p) | Combined rate (p) |
|---|---|---|
| Lisburn and Castlereagh | 0.3274p | 0.7848p |
| Ards and North Down | 0.3618p | 0.8192p |
| Belfast | 0.3789p | 0.8363p |
| Antrim and Newtownabbey | 0.3984p | 0.8558p |
| Armagh, Banbridge and Craigavon | 0.4205p | 0.8779p |
| Mid Ulster | 0.4248p | 0.8822p |
| Newry, Mourne and Down | 0.4267p | 0.8841p |
| Mid and East Antrim | 0.4316p | 0.8890p |
| Derry City and Strabane | 0.4368p | 0.8942p |
| Fermanagh and Omagh | 0.4467p | 0.9041p |
| Causeway Coast and Glens | 0.4498p | 0.9072p |
Source: Land and Property Services NI (LPSNI), 2025/26 rates. Verify with nidirect.gov.uk.
Income Tax in Northern Ireland
Income Tax is reserved to Westminster, so NI taxpayers pay the same rates as England and Wales:
- Personal allowance: £12,570 (tapered above £100k)
- Basic rate (20%): £12,571 – £50,270
- Higher rate (40%): £50,271 – £125,140
- Additional rate (45%): above £125,140
Use our Take-Home Pay Calculator (select “Northern Ireland”) for accurate figures.
Stamp Duty (SDLT) in NI
Northern Ireland uses the same SDLT system as England — including bands, first-time buyer relief (0.0% up to £300,000 on properties under £500,000), and the additional property surcharge (5% from October 2024). See the Stamp Duty Calculator (default region: England covers NI too).
Help with Rates
NI offers several rate-relief schemes for those struggling to pay:
- Housing Benefit Rates — for low-income households
- Rate Rebate — for Universal Credit recipients
- Disabled Person Allowance — 25% reduction for adapted homes
- Lone Pensioner Allowance — 20% for over-70s living alone