Valuing your property

How your LPT charge is determined

Your Local Property Tax (LPT) charge is the amount of LPT you should pay. You can use Revenue’s online LPT calculator to calculate your LPT.

Your LPT charge depends on

  • the valuation band that applies to your property as at 1 November 2021
  • and
  • the Local Adjustment Factor.

Valuation bands and rates

LPT is charged according to the valuation band that applies to a property. Each band has a corresponding basic rate of LPT for the valuation period 2022 to 2025.

The table below shows the rate that applies to each of the 19 bands for properties valued up to €1.75 million.

Valuation band number

Valuation band €

LPT charge basic rate €

1

0 – 200,000

90

2

200,001 – 262,500

225

3

262,501 – 350,000

315

4

350,001 – 437,500

405

5

437,501 – 525,000

495

6

525,001 – 612,500

585

7

612,501 – 700,000

675

8

700,001 – 787,500

765

9

787,501 – 875,000

855

10

875,001 – 962,500

945

11

962,501 – 1,050,000

1,035

12

1,050,001 – 1,137,500

1,189

13

1,137,501 – 1,225,000

1,408

14

1,225,001 – 1,312,500

1,627

15

1,312,501 – 1,400,000

1,846

16

1,400,001 – 1,487,500

2,064

17

1,487,501 – 1,575,000

2,283

18

1,575,001 – 1,662,500

2,502

19

1,662,501 – 1,750,000

2,721

The LPT charge for properties with a market value greater than €1.75 million is not calculated from a valuation band. It is based on the market value of the property. The LPT charge for these properties is calculated as the sum of:

  • 0.1029% of the first €1.05 million of declared market value of the property
  • 0.25% of the portion of the declared market value between €1.05 million and €1.75 million
  • and
  • 0.3% of the portion of the declared market value above €1.75 million.

Local Adjustment Factors

Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate each year. This means that the LPT charge for your property’s valuation band may be different to the LPT charge basic rate. This is known as the 'Local Adjustment Factor'.

You can refer to the Local Adjustment Factor for each Local Authority for 2025 in the table below. Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2025.

Local Authority

2025 percentage increase or decrease on Base Rate

Carlow County Council

+5%

Cavan County Council

+15%

Clare County Council

+15%

Cork City Council

+12%

Cork County Council

+10%

Donegal County Council

+15%

Dublin City Council

-15%

Dún Laoghaire Rathdown County Council

-15%

Fingal County Council

-7.5%

Galway City Council

+15%

Galway County Council

+15%

Kerry County Council

+10%

Kildare County Council

+10%

Kilkenny County Council

+15%

Laois County Council

+15%

Leitrim County Council

+15%

Limerick City & County Council

+15%

Longford County Council

+15%

Louth County Council

0%

Mayo County Council

+10%

Meath County Council

0%

Monaghan County Council

+15%

Offaly County Council

+15%

Roscommon County Council

+15%

Sligo County Council

+15%

South Dublin County Council

-15%

Tipperary County Council

+15%

Waterford City & County Council

+15%

Westmeath County Council

+15%

Wexford County Council

+15%

Wicklow County Council

+6%