Residential Zoned Land Tax
- What is the Residential Zoned Land Tax?
- How do I check if land is liable for Residential Zoned Land Tax?
- Do I have to pay Residential Zoned Land Tax?
- When do I have to pay the Residential Zoned Land Tax?
- How much is the Residential Zoned Land Tax?
- More information
What is the Residential Zoned Land Tax?
A new 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
If your property is liable for Local Property Tax, it is a residential property and you do not have to pay RZLT for it.
How do I check if land is liable for Residential Zoned Land Tax?
Land that is liable for RZLT is shown on a map.
RZLT maps are published each year by local authorities. For 2025, draft maps were published on 1 February 2024. You could make a submission about land that should be added or removed, up to 1 April 2024.
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.
The final maps for 2025were published by 31 January 2025.
Do I have to pay Residential Zoned Land Tax?
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.
When do I have to pay the Residential Zoned Land Tax?
For property that is liable on 1 February 2025, you must file a return and pay any RZLT due by 23 May 2025.
How much is the Residential Zoned Land Tax?
The rate of RZLT is 3% of the market value of the land. The market value is self-assessed by the landowner.
More information
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.