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Residential Zoned Land Tax


What it is

The Residential Zoned Land Tax aims to increase housing supply by activating zoned, serviced residential development lands for housing and to incentivise landowners to use relevant existing planning permissions. The introduction of this tax was committed to in Housing for All, the Government’s housing plan to 2030, as a measure to increase supply.

The annual tax is due from 2025 at a rate of 3% of the land’s market value. The tax will operate on a self-assessment basis. More detailed information on the tax is available in the RZLT Your Questions Answereddocument.

Who will need to pay the tax

Landowners whose land is identified in the local authorities’ annual final maps for 2025 published on or before 31 January 2025 which includes land:

  • 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

Homeowners

You will not have to pay the Residential Zoned Land Tax if you own a dwelling which appears on the local authorities’ Residential Zoned Land Tax maps, but which is also subject to the Local Property Tax (LPT).

If you own such a dwelling, where the land/gardens/yards attached to it are greater than 0.4047 hectares, you will have to register for the Residential Zoned Land Tax with the Revenue Commissioners, but you will not be liable to pay the tax.

You may have to pay the tax if you own a dwelling that appears on the local authorities’ Residential Zoned Land Tax maps that is not subject to the LPT.

What happens next

Publication of Final Map for 2025

Local authorities will publish annual Residential Zoned Land Tax maps for 2025 on 31 January 2025 – these maps identify land that is liable for the tax in 2025. Owners of such land must register with Revenue. RZLT will be due in respect of such land by 23 May 2025. Visit Revenue RZLT site here.

There will be an opportunity for landowners whose land appears on the annual map for 2025 published on 31 January 2025 to request the relevant local authority change the zoning of the land, including a request to change the zoning to reflect the current economic use of the land. The application must be made between 1 February and 1 April 2025 to the relevant local authority. These applications will be acknowledged by the local authorities by 30 April 2025. Where certain conditions are met, a landowner may claim an exemption from RZLT for 2025 on foot of making such a rezoning request. This claim may be made as part of the 2025 RZLT return which must be filed by 23 May 2025.

Local Authorities will consider these requests, having regard to the proposed planning and sustainable development of the area, along with any relevantSection 28 guidelinesissued by the Minister for Housing, Local Government and Heritage. Landowners will be notified of the decision to proceed or nor to proceed with a process to amend the land zoning by 30 June 2025.

Publication of an annual draft map for 2026.

The annual draft map for 2026 will be published on 1 February 2025. There is an opportunity to make submissions proposing the inclusion or exclusion of land from the annual final map for 2026, if you feel such land meets the criteria/does not meet the criteria. These submissions will be considered by the local authority prior to the publication of an annual final map for 2026 on 31 January 2026, which will identify the land which will be liable to the tax on 1 February 2026. Requests for changes to zoning of land cannot be made based on the annual draft map. Under legislation, all requests to change the zoning of land must be based on land identified on the annual Final Map published on 31 January 2025.

How will you be able to view your council’s RZLT Maps

You will be able to view your local authority’s Residential Zoned Land Tax annual Final map for 2025 on your local authority’s website or in their offices by 31 January 2025.

You will be able to view your local authority’s Residential Zoned Land Tax annual draft map for 2026 on your local authority’s website or in their offices by 1 February 2025.

The list below provides links to each local authorities’ relevant RZLT webpage. Please contact your local authority for more information on this:

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