Local Property Tax - what you need to do for 2025
Valuing your property
You are required to determine the value that applies to your property on 1 November 2025. You must submit this valuation to Revenue on your Local Property Tax (LPT) return. This return is due by 7 November 2025.
The valuation you declare on your LPT return will determine your LPT charge for each year from 2026 to 2030.
Valuation bands and rates
LPT is charged according to the valuation band that applies to your property. Each band has a corresponding basic rate of LPT.
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
|
420,000 – 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
|
Note
If your property is valued above €2.1 million you must declare a specific market value 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 is known as the Local Adjustment Factor. This means that the LPT charge for your property’s valuation band may be different to the LPT charge basic rate. You can use Revenue’s online LPT calculator to calculate your LPT charge for 2026. This will reflect the Local Adjustment Factor for your property.
There are a number of helpful tools and resources available to assist you in valuing your property for LPT. For further information, please see Valuing your property.
Next: Revenue's interactive valuation tool