Residential Zoned Land Tax (RZLT): What You Need to Know Now
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What Is RZLT?
The Residential Zoned Land Tax (RZLT)was introduced as part of Government measures to encourage the development of lands that have been serviced and zoned either wholly or partly for residential use. This tax falls due on 1 February 2026 and will be payable in May 2026.
A Residential Zoned Land Tax (RZLT) will be charged each year on land that:
- is zoned for residential use and is serviced (eg. availability of water supply/ roads and lighting)
- The tax payable is 3% of the market value of the land(to be revalued every 3 years). The process works on a self assessment basis and it is therefore up to the landowner to obtain a reliable market value for the land.
How Do I Check If My Land Is Liable?:
On 31 January 2026 local authorities published revised annual maps which identify the lands which fall within the scope of this tax. This includes:
- zoned for residential or mixed-use (including residential) purposes in a local area plan, and
- serviced sufficiently or capable of being serviced sufficiently to support residential development, and
- not excluded from the tax, as set out within the legislation.
- You will not have to pay the RZLT if you own a dwelling which appears on the Residential Zoned Land Tax maps but which is also subject to Local Property Tax(LPT).
- However, owners of residential property whose garden and yards are greater than 0.4047 hectares and who are subject to LPT are not within the charge to RZLT but are required to register for RZLT if their property is included on an annually revised map. The registration requirement applies in these circumstances even though the residential property and the land enjoyed with the property are not liable to RZLT.
- You may have to pay the RZLT if you own a dwelling that appears on the local authorities RZLT maps that is not subject to the LPT.
- Submissions in relation to inclusion in RZLT can be made to the relevant Local authority before 1 April 2026.
You can view maps by county here:
Exemptions & Deferrals:
In certain circumstances as detailed in Section 15 of Revenue's Guideline’s an exemption to this tax may be available. Landowners whose land appears on the 2026 revised map have the opportunity to request rezoning of this land by the relevant local authority.
An exemption may be sought in the following instances:
- where planning permission on the land in question is the subject of judicial review proceedings by a third party/or
- where they are subject to pre-existing contractual obligations that preclude them from developing the site, where certain conditions are met
Deferrals may be sought in the following instances:
- in the 12-month period after the date of grant of planning permission
- where residential development commences on the relevant site
- where a liable person is in the process of appealing their inclusion on a local authority draft annually revised map
- where development cannot commence due to an ongoing appeal against planning permission granted in respect of the relevant site
- while an application for retention planning permission or substitute consent is been considered or an appeal or judicial review of same is ongoing.
Submissions / Appeals:
A submission or appeal may be made by to the local authority in the event that the landowner disputes their land being included in the revised maps.
Learn More:
For more information on this or any of the topics covered in our Resources section, please get in touch at info@dbass.ie or 01 849 8800 to speak with one of our advisors.
Further Information on this topic is available via RZLT Questions & Answers:
