Welcome to the Residential Zoned Land Tax (RZLT) Information Hub

This site is your go-to resource for understanding the Residential Zoned Land Tax (RZLT)—a tax designed to encourage the development of land zoned for housing. Here, you’ll find clear guidance on who needs to register, how to comply, and what exemptions apply.

Whether you're a landowner, developer, or simply seeking information, we’re here to help you navigate the process with ease.

Understand Your  Responsibilities

The Residential Zoned Land Tax is an important step towards efficient land use. Learn how to register, submit returns, and check if your property is affected.

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Registering for RZLT

The Residential Zoned Land Tax (RZLT) operates on a self-assessment basis. Landowners with land liable to RZLT are required to register for the tax, with registration opening in January 2025. An annual return must be submitted to Revenue, and any tax liability paid by 23 May each year, starting in 2025.

Non-compliance, such as undervaluation of land or late filing of returns, may result in interest, penalties, and surcharges. Landowners are advised to maintain detailed records to allow Revenue to verify the RZLT due.

Deferring RZLT

In certain circumstances, RZLT payment may be deferred. This includes situations where residential development of the land has commenced or if there is an ongoing appeal against the inclusion of the land on a local authority map. If specific conditions are met, deferred RZLT may not be payable.

Queries

For questions related to the administration of RZLT by Revenue, landowners can use the secure 'MyEnquiries' service available through MyAccount or ROS.

For inquiries regarding the inclusion of land on RZLT maps, including zoning and servicing queries, contact the relevant local authority.

General information about RZLT is available at www.gov.ie/rzlt.

What is the RZLT

The Residential Zoned Land Tax (RZLT) is an annual tax, effective from 2025, calculated at 3% of the market value of applicable land. It targets land that, on or after 1 January 2022, is both zoned for residential use and adequately serviced. Serviced land is defined as having sufficient access to necessary infrastructure, including roads, paths, lighting, water supply, sewers, and drainage.

Certain properties are excluded from RZLT, notably existing residential properties that are liable for the Local Property Tax (LPT).

Local authorities are responsible for preparing and publishing maps that identify land within the scope of RZLT. The initial draft maps were released on 1 November 2022, with annual updates commencing in 2025 to reflect changes in zoning and servicing status.

Landowners have the opportunity to make submissions to their local authority to either exclude land from or include land on these maps. If a landowner disagrees with the local authority's decision regarding their land, they may appeal to An Bord Pleanála.

Additionally, landowners can request amendments to the zoning status of land included on the map.

RZLT Due Date and Excluded Properties

The Residential Zoned Land Tax (RZLT) will first be charged on 1 February 2025. Landowners who own land on that date may be liable for RZLT for the year 2025. Land is subject to RZLT if it was zoned for residential use and serviced on or before 1 January 2022. Returns must be filed, and any RZLT due must be paid by 23 May 2025.

For land zoned for residential use and serviced after 1 January 2022, RZLT liability arises three years after the year it comes within the scope of the tax.

Excluded Properties

Certain properties are excluded from RZLT, such as existing residential properties. These properties may still appear on local authority maps.

Residential properties liable for the Local Property Tax (LPT) are not subject to RZLT. However, if the garden or yard associated with such a property exceeds 0.4047 hectares (one acre), the owner must register for RZLT, though no tax will be payable by these owners.

Other exclusions may apply. For further information, please refer to the Tax and Duty Manual.

What is the RZLT?

The Residential Zoned Land Tax (RZLT) is an annual tax introduced to encourage the development of land designated for residential use. It applies to land that is both zoned for housing and serviced with necessary infrastructure. The tax aims to boost housing supply by discouraging land hoarding.

Local authorities are responsible for mapping eligible land, and landowners must register, submit returns, and make payments where applicable. Certain exclusions apply, including properties already subject to Local Property Tax (LPT).

Landowners must understand their obligations, including registration, annual filings, and potential exemptions. Failure to comply may lead to penalties, but in some cases, deferrals may be available.

01. Registering for RZLT

Landowners must determine if their land falls under RZLT. If applicable, they must register with Revenue starting in January 2025.

02.Submitting Annual Returns

Once registered, landowners must submit an annual return and pay the required tax by 23 May each year to remain compliant.

03.Understanding Exemptions

Some properties are exempt, including those already subject to LPT. Landowners can appeal land designations and, in certain cases, defer tax obligations

Our Features

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Got RZLT Questions?

The RZLT is an annual tax designed to encourage the development of land zoned for residential use. It applies to land that is both zoned and adequately serviced with infrastructure. The tax rate is 3% of the land's market value, effective from 2025.

Landowners with land that is both zoned for residential use and serviced with necessary infrastructure (such as roads, water, and sewage) as of or after 1 January 2022 are liable to pay the RZLT.

The first RZLT charge will be issued on 1 February 2025, with returns and payments due by 23 May 2025.

Yes, properties subject to the Local Property Tax (LPT) are generally exempt from the RZLT. However, owners of properties with large gardens or yards (exceeding 0.4047 hectares or one acre) may need to register even if no tax is payable.

Local authorities publish maps identifying land that falls under the RZLT. These maps are updated annually. You can access these maps through your local council's website or contact them for more information.

Landowners must register for the RZLT through the Revenue Online Service (ROS) or MyAccount on the Revenue website. Registration opens in January 2025.

Failure to submit a return or pay the RZLT by the due date may result in penalties, interest charges, and surcharges. Additionally, Revenue may carry out audits to ensure compliance.

Yes, landowners can appeal the inclusion of their land on the RZLT map. Appeals must be submitted to An Bord Pleanála after following the submission process with the local authority.

If development has commenced on the land, you may apply to defer the RZLT payment. This deferment remains in place as long as the development progresses under the specified conditions.

You can find detailed information on the RZLT by visiting the following resources:
- [Revenue Ireland RZLT Guide](https://www.revenue.ie/en/property/residential-zoned-land/index.aspx)
- [Citizens Information RZLT Overview](https://www.citizensinformation.ie/en/money-and-tax/tax/housing-taxes-and-reliefs/residential-zoned-land-tax/)
- [Government RZLT Information](https://www.gov.ie/rzlt) 

Reference Links:

Explore these key resources to learn more about the Residential Zoned Land Tax (RZLT), including official guidelines, tax details, and informational support for landowners and councils.
Revenue

https://www.revenue.ie/en/property/residential-zoned-land/index.aspx

Citizens Information

https://www.citizensinformation.ie/en/money-and-tax/tax/housing-taxes-and-reliefs/residential-zoned-land-tax/ 

GOV

www.gov.ie/rzlt

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