BEHIND THE NUMBERS
How this calculation works
Worked example
A €400,000 valuation is in band 3 with basic LPT €333. A confirmed −15% local factor gives €333 × 0.85 = €283.05 before any assessed-account rounding.
Example result: €283.05
Use the fixed valuation date
The declared 1 November 2025 valuation sets the band for 2026–2030. A later market movement does not automatically reset that valuation. Keep the valuation evidence and compare the result with the band recorded on your Revenue return.
High-value properties use slices
Above €2.1 million the whole property is not taxed at 0.3%. The lower slices retain their own rates and only the excess uses 0.3%. For lower values, the published band charge applies even when the precise value is near the bottom or top of a band.
Assumptions and rounding
- Market value is rounded down to whole euros for band selection.
- A user-supplied local factor applies to the whole basic amount. The estimate displays cents.
Questions about this calculator
Is the valuation date November 2026?
For these 2026–2030 bands, the relevant valuation date is 1 November 2025.
Can I use the same local factor every year?
Only if the local authority applies the same factor for each charge year. Confirm it for the year you need.
Does this decide whether a property is exempt?
No. Exemptions and deferrals require their own conditions and Revenue procedures.