How the calculation works For values up to €2.1 million, the engine selects one of Revenue's 19 bands. Above €2.1 million it applies 0.0906% to the first €1.26m, 0.25% from €1.26m to €2.1m and 0.3% above €2.1m.
Market value on 1 November 2025 € Local authority Carlow County Council Cavan County Council Clare County Council Cork City Council Cork County Council Donegal County Council Dublin City Council Dún Laoghaire-Rathdown County Council Fingal County Council Galway City Council Galway County Council Kerry County Council Kildare County Council Kilkenny County Council Laois County Council Leitrim County Council Limerick City and County Council Longford County Council Louth County Council Mayo County Council Meath County Council Monaghan County Council Offaly County Council Roscommon County Council Sligo County Council South Dublin County Council Tipperary County Council Waterford City and County Council Westmeath County Council Wexford County Council Wicklow County Council
Estimated annual LPT €333.00 Band 3 · 2026 adjustment 0%
Revenue basic charge €333.00
Monthly equivalent €27.75
Valuation period 2026–2030
Estimate only. Confirm the band, local authority and liability with Revenue's official LPT service. Local Adjustment Factors can change annually.
Local adjustment The 2026 council percentage is applied to the basic charge. Councils can revise this factor for later years, so recheck annually.