Rates are a type of property tax system in various countries, and in places with systems deriving from the British one, the proceeds of which are used to fund local government. Some other countries have taxes with a more or less comparable role, like France's taxe d'habitation.

Local government authorities levy annual taxes, which are called council rates or shire rates. The basis on which these charges can be calculated varies from state to state, but is usually based in some way on the value of property. Even within states, individual local government authorities can often choose the specific basis of rates – for example, it may be on the rental value of houses (as in Western Australia) or on the unimproved land value (as in New South Wales). These rateable valuations are usually determined by a statutory authority, and are subject to periodic revision.

Rates are referred to as property taxes in Canada. These taxes are collected primarily by municipal governments on residential, industrial and commercial properties and are their main source of funding.

Levied on domestic property as well as non-domestic premises. Prior to 2000, it was used to fund municipal services, the responsibility of the now-abolished Urban Council and Regional Council, through the Urban Services Department and Regional Services Department. The revenue now goes to the Treasury. The bill is issued quarterly.

Business rates and domestic rates existed in Ireland as part of the United Kingdom of Great Britain and Ireland and were retained after independence. Business or commercial rates are still collected. Fianna Fáil promised to abolish domestic rates in its 1977 general election manifesto, won a landslide, and implemented this with effect from 1979. Local authorities lost 33% of their budget and made cutbacks. From the mid 1980s until 1997, most levied "water charges" to make up part of the shortfall. In 2013 a Local Property Tax (LPT) was introduced, which has been compared to the reintroduction of domestic rates; one difference is that LPT is collected centrally by the Revenue Commissioners before being disbursed to the local authorities.

Israel has a similar tax known as arnona that goes back to the days of the British Mandate of Palestine. It is levied by the municipality (or, in smaller localities, by the Regional Council) based (currently) on the square meterage of dwelling or business. Specific rates vary widely among municipalities, with Jerusalem and Rehovot having the highest rates in the country. In rental dwellings, tenants (rather than owners) generally pay the arnona. Single parents and some forms of economic hardship qualify for discounts or even exemptions.

A persistent point of contention in the Israeli system is the lack of a uniform national standard for area measurement; while some municipalities bill based on 'net' living area, others utilize 'gross' measurements that include external walls and shared building facilities. The Ministry of Interior regulates annual rate adjustments to prevent excessive increases by local authorities. In addition to social welfare discounts, significant mandated reductions are granted to senior citizens and, increasingly, to IDF reserve soldiers as a gesture of national appreciation.

In New Zealand, rates have provided the major source of revenue for territorial authorities since the late-19th century. Rates are basically a tax on real property. For the year ended June 2005^[update], rates made up 56% of local-authority operating-revenue.