The government sets the LPT rates for each band – but local Councils can adjust the annual property tax rates , up or down each year, by as much as 15% from the base rate. These are the local authorities’ adjustments on the Property Tax Rates for 2025.
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’.
| Local Authority | Change to LPT Base Rate in 2024 |
| Carlow County Council | Plus 5% |
| Cavan County Council | Plus 15% |
| Clare County Council | Plus 15% |
| Cork City Council | Plus 12% |
| Cork County Council | Plus 10% |
| Dún Laoghaire Rathdown CoCo | Minus 15% |
| Donegal County Council | Plus 15% |
| Dublin City Council | Minus 15% |
| Fingal County Council | Minus 7.5% |
| Galway City Council | Plus 15% |
| Galway County Council | Plus 15% |
| Kerry County Council | Plus 10% |
| Kildare County Council | Plus 10% |
| Kilkenny County Council | Plus 15% |
| Laois County Council | Plus 15% |
| Leitrim County Council | Plus 15% |
| Limerick City & County Council | Plus 15% |
| Longford County Council | Plus 15% |
| Louth County Council | None |
| Mayo County Council | Plus 10% |
| Meath County Council | None |
| Monaghan County Council | Plus 15% |
| Offaly County Council | Plus 15% |
| Roscommon County Council | Plus 15% |
| Sligo County Council | Plus 15% |
| South Dublin County Council | Minus 15% |
| Tipperary County Council | Plus 15% |
| Waterford City & County Council | Plus 15% |
| Westmeath County Council | Plus 15% |
| Wexford County Council | Plus 15% |
| Wicklow County Council | Plus 6% |