Commercial Rates

Commercial rates are a local property tax, the income from which is used to fund the general provision of services throughout the city and county. Rates do not represent payment for any particular service provided to any specific ratepayer. Rates are payable on commercial/industrial properties and some other non-domestic properties.

How are rates calculated ?
Rates are calculated by multiplying the Annual Rate on Valuation, as determined by the City and County Council, and by the valuation on your property, as determined by the Commissioner of Valuation. Your rates can be calculated by reference to this simple example:

Calculation of Rates
Valuation ARV (2018) Payable
€50,000 X €0.2583 = €12,915

  • See our Commercial Rates FAQ section here.
  • See our Local Property Tax (LPT) information sheet here.