Calculating your liability

The amount you pay will depend on the market value of your residential property on 1 May 2013. Property values will be organised into market value bands.

The tax liability will be calculated by applying the tax rate to the mid-point of the band. The rate of LPT will be 0.18% for properties up to a market value of €1m. Residential properties valued over €1m will be assessed at the actual value at 0.18% on the first €1m in value and 0.25% on the portion of the value above €1m (no banding will apply).

You can use Revenue’s on-line LPT calculator to determine the amount of LPT you have to pay: on-line LPT calculator

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