Valuing your property

LPT valuation bands, rates and Local Adjustment Factor

Valuation bands and rates

Local Property Tax (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 calculated from the valuation of the property rather than from a valuation band. 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 for 2022 

Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate each year. This means that your 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 2022 in the table below.

Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2022.

Local Authority

2022: Percentage Reduction on Base Rate 2022: Percentage Increase on Base Rate

Carlow County Council

Nil

5%

Cavan County Council

Nil

15%

Clare County Council

Nil

15%

Cork City Council

Nil

9%

Cork County Council

Nil

7.5%

Dún Laoghaire Rathdown County Council

15%

Nil 

Donegal County Council

Nil

 15%

Dublin City Council

15%

Nil 

Fingal County Council

10%

Nil 

Galway City Council

Nil

Nil 

Galway County Council

Nil

 Nil

Kerry County Council

Nil

7.5% 

Kildare County Council

Nil

10%

Kilkenny County Council

Nil

15% 

Laois County Council

Nil

10% 

Leitrim County Council

Nil

15%

Limerick City & County Council

Nil

15%

Longford County Council

Nil

15%

Louth County Council

Nil

Nil

Mayo County Council

Nil

10%

Meath County Council

Nil

Nil

Monaghan County Council

Nil

15% 

Offaly County Council

Nil

15%

Roscommon County Council

Nil

15% 

Sligo County Council

Nil

15% 

South Dublin County Council

15%

Nil

Tipperary County Council

Nil

10%

Waterford City & County Council

Nil

10%

Westmeath County Council

Nil

Nil

Wexford County Council

Nil

10% 

Wicklow County Council

Nil

6% 

Next: How to correct your property valuation