Valuing your property
Valuation bands and rates
Local Property Tax (LPT) is charged according to the valuation band that applies to your property on 1 November 2025. If your property is valued under €2.1 million, you must select the appropriate valuation band for your property on your LPT Return.
The table below shows the rate that applies to each of the 19 bands for properties valued up to €2.1 million.
Valuation bands and basic rates for the valuation period from 2026 to 2030
|
Valuation band number
|
Valuation band €
|
LPT charge basic rate €
|
|
1
|
0 – 240,000
|
95
|
|
2
|
240,001 – 315,000
|
235
|
|
3
|
315,001– 420,000
|
333
|
|
4
|
420,001 – 525,000
|
428
|
|
5
|
525,001 – 630,000
|
523
|
|
6
|
630,001 – 735,000
|
618
|
|
7
|
735,001 – 840,000
|
713
|
|
8
|
840,001 – 945,000
|
808
|
|
9
|
945,001 – 1,050,000
|
903
|
|
10
|
1,050,001 – 1,155,000
|
998
|
|
11
|
1,155,001 – 1,260,000
|
1,094
|
|
12
|
1,260,001 – 1,365,000
|
1,272
|
|
13
|
1,365,001 – 1,470,000
|
1,535
|
|
14
|
1,470,001 – 1,575,000
|
1,797
|
|
15
|
1,575,001 – 1,680,000
|
2,060
|
|
16
|
1,680,001 – 1,785,000
|
2,322
|
|
17
|
1,785,001 – 1,890,000
|
2,585
|
|
18
|
1,890,001 – 1,995,000
|
2,847
|
|
19
|
1,995,001 – 2,100,000
|
3,110
|
The LPT charge for properties with a market value greater than €2.1 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:
- 0.0906% of the first €1.26 million of the declared market value of the property
- 0.25% of the portion of the declared market value between €1.26 million and €2.1 million
- and
- 0.3% of the portion of the declared market value above €2.1 million.
If your property is valued over €2.1 million, you must declare a specific market value for your property on your LPT Return.
Local Adjustment Factor
Each Local Authority can increase or decrease the LPT rate by up to 15% from the basic rate. 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 2026 in the table below. Alternatively, you can use Revenue’s online LPT calculator to calculate your LPT charge for 2026.
Local Authority percentage increase or decrease on the base rate of LPT
|
Local Authority
|
2026 percentage increase or decrease on base rate
|
|
Carlow County Council
|
+15%
|
|
Cavan County Council
|
+15%
|
|
Clare County Council
|
+15%
|
|
Cork City Council
|
+12%
|
|
Cork County Council
|
+15%
|
|
Donegal County Council
|
+15%
|
|
Dublin City Council
|
0%
|
|
Dún Laoghaire Rathdown County Council
|
-15%
|
|
Fingal County Council
|
-5%
|
|
Galway City Council
|
+15%
|
|
Galway County Council
|
+15%
|
|
Kerry County Council
|
+10%
|
|
Kildare County Council
|
+10%
|
|
Kilkenny County Council
|
+15%
|
|
Laois County Council
|
+15%
|
|
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
|
-7.5%
|
|
Tipperary County Council
|
+15%
|
|
Waterford City & County Council
|
+15%
|
|
Westmeath County Council
|
+15%
|
|
Wexford County Council
|
+15%
|
|
Wicklow County Council
|
+6%
|
Next: What to include in your valuation
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Pay your LPT, file your return or print your receipt of payment online.
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