Residential Zoned Land Tax

A Residential Zoned Land Tax (RZLT) will be charged each year on land that:

• Is zoned for residential use and
• Has access to necessary services such as water supply, roads and lighting

For land that becomes liable to RZLT, the tax begins to be charged in the third year following the year it is zoned and serviced. For example, land that came under the rules for RZLT in 2022 will first be charged RZLT in 2025.

If your property is liable for Local Property Tax, it is a residential property and you do not have to pay RZLT for it.

Land that is liable for RZLT is shown on a map. RZLT maps are published each year by local authorities.

RZLT map for 2025

The 2025 RZLT maps were published by local authorities on 31 January 2025. If your land is included, you can apply before 1 April 2025 to have the land rezoned. If you make a new rezoning request before 1 April 2025, you can apply to be exempt from the 2025 RZLT when you file your RZLT return.

RZLT map for 2026

Draft maps for 2026 RZLT were published by local authorities on 1 February 2025.

You can make a submission about land that you think should be added or removed, up to 1 April 2025. The final map for 2026 will be published on 31 January 2026.

If your residential property is shown on the map, you do not have to make a submission to remove it if the property is liable to Local Property Tax, because this means that it will not be liable for RZLT.

If you are a landowner and you make a submission, you can appeal the decision of a local authority if you do not agree with it.

If land is included on the final RZLT map and you are the owner of it on the liability date, you must pay RZLT unless it is property that is excluded.

RZLT does not apply to existing residential properties. If your property is liable for Local Property Tax, it is a residential property and you do not have to pay RZLT for it.

If your residential property has a garden or yard that is larger than 0.4047 hectares (1 acre) and is included on the RZLT map, you have to register for RZLT but you do not have to pay the tax.

For property that is liable on 1 February 2025, you must file a return and pay any RZLT due by 23 May 2025.

The rate of RZLT is 3% of the market value of the land. The market value is self-assessed by the landowner.

Residential Zoned Land Tax - Your Questions Answered (pdf) has been published by the Department of Finance and the Department of Housing, Local Government and Heritage.

Revenue has published detailed Guidance on the Residential Zoned Land Tax (pdf).

Your local authority has information on the RZLT for your area.