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 2024 in the table below. Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2024.
|
Local Authority
|
2024 increase or decrease on Base Rate |
|
Carlow County Council
|
+5% |
|
Cavan County Council
|
+15% |
|
Clare County Council
|
+15% |
|
Cork City Council
|
+9% |
|
Cork County Council
|
+7.5% |
|
Donegal County Council
|
+15% |
|
Dublin City Council
|
-15% |
|
Dún Laoghaire Rathdown County Council
|
-15% |
|
Fingal County Council
|
-7.5% |
|
Galway City Council
|
0% |
|
Galway County Council
|
0% |
|
Kerry County Council
|
+10% |
|
Kildare County Council
|
+10% |
|
Kilkenny County Council
|
+15% |
|
Laois County Council
|
+10% |
|
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
|
+10% |
|
Waterford City & County Council
|
+10% |
|
Westmeath County Council
|
0% |
|
Wexford County Council
|
+15% |
|
Wicklow County Council
|
+6% |