Residential Zoned Land Tax (RZLT)

  1. Overview
  2. RZLT due date and excluded properties
  3. Registering for RZLT

RZLT due date and excluded properties

Residential Zoned Land Tax (RZLT) will first be charged on 1 February 2024. If you own land on that date, you may be liable to RZLT for 2024. Land will be subject to RZLT if it was zoned for residential use and serviced on, or before, 1 January 2022. You must file a return and pay any RZLT due for 2024 by 23 May 2024.

Land zoned for residential use and serviced after 1 January 2022 will become liable for RZLT. This happens three years after the year it comes within the scope of the tax.

Properties excluded from RZLT

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

Residential properties liable for Local Property Tax (LPT) are not subject to RZLT. However, if your garden or yard is greater than 0.4047 hectares (one acre), you must register for RZLT. No RZLT is payable by owners of these properties.

Other exclusions may apply. For further information on these, please see Tax and Duty Manual.

Next: Registering for RZLT