## 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.

• the valuation band that applies to your property as at 1 November 2021
• and

### 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.