Valuing your property as at 1 November 2021
LPT valuation bands, rates and Local Adjustment Factor
The Local Property Tax (LPT) valuation bands and basic LPT rates for the valuation period from 1 January 2022 to 31 December 2025 are shown in the first table below.
Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate. This is known as the Local Adjustment Factor. This means that your LPT charge for your property’s valuation band may be different to the LPT charge basic rate in the first table below. The Local Adjustment Factor can change every year during the valuation period.
You can refer to the Local Adjustment Factor for each Local Authority in the second table below to check if your LPT charge for 2022 is different from the basic rate. Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2022, based on your valuation of your property.
|
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
The Local Adjustment Factor that each Local Authority has applied for 2022 is shown in the table below. You can use this table to check if your LPT charge for 2022 is different from the basic rate, or just 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