Twenty-six landlords, companies or investment firms paid local property tax (LPT) for ownership of more than 500 properties each last year.
Revenue data also show a small number of property owners paying upwards of €300,000 each for portfolios of real estate.
The figures show that just 20 owners paid €6.5 million in LPT in 2024 to cover liabilities for 19,900 separate properties.
On average, the top 20 paid about €325,000 each for portfolios with 995 houses or apartments on their books.
Overall, in 2024, nearly 1.5 million owners paid LPT for 1.88 million properties across the country.
The overwhelming majority of people – 1,314,984 owners – had just a single property, usually their main family home.
There were 167,676 individuals or entities that had between two and five properties and 6,189 that owned between six and nine houses or apartments.
A total of 2,610 people paid LPT for between 10 and 24 properties, while 440 paid tax on between 25 and 49 homes.
The Revenue figures also showed that 186 individuals, companies, or entities had property tax liability for 50 to 99 houses or apartments.
A further 80 paid LPT for ownership of between 100 and 199 properties while 33 held between 200 and 299. Eleven property owners had between 300 and 399 houses or apartments on their books, according to the data.
A small number, fewer than 10, owned between 400 and 499 properties but Revenue would not disclose the figure saying it could identify individuals, given the small number involved. Twenty-six individuals, companies and entities had to pay LPT on more than 500 properties each.
In an information note, the Revenue Commissioners said there could be some discrepancies in the data as it was gathered from multiple information dashboards.
It said this included cases where a liable owner was not connected to a property or where there were properties that were not liable for LPT.
There were also some cases where Revenue held only limited data on ownership, for example a name but no PPS number, or where an individual was non-resident in Ireland or the property was uninhabitable.
The Revenue Commissioners also said the data excluded property that was held by local authorities or approved housing bodies. Asked about the figures, which were released under freedom-of-information laws, they said they had no further comment to make.
