What you need to do

Overview

Residential Zoned Land Tax (RZLT) is a self-assessed annual tax, calculated at 3% of the market value of land within the charge to the tax.

Land that appears on an annually revised map published by the relevant local authority and is not a residential property is liable to the tax. This land is known as a relevant site. You are required to review these maps to confirm if your land is subject to the tax.

Certain properties are excluded from the tax even if they appear on an annually revised map, such as existing residential properties subject to Local Property Tax (LPT).

However, you must register for RZLT if your residential property:

• is included on an annually revised map
• and
• has a garden or yard that is greater than 0.4047 hectares (1 acre).

Note

The Finance Act 2024 provides an opportunity to make a rezoning request to Local Authorities for land, which appears on the revised map for 2025 published on 31 January 2025.

Where certain conditions are met, a landowner may claim an exemption from RZLT for 2025 on foot of making such a rezoning request. You must contact your local authority to make this rezoning request. In order to claim the exemption for 2025, this request must be submitted to the local authority even where a previous rezoning request has been submitted in respect of such land. Further information on this rezoning process is available on gov.ie/rzlt.

To claim this exemption, you must register for RZLT and file a 2025 RZLT return by 23 May 2025.

If your land is included on an annually revised map, and is not a residential property, it is subject to RZLT. This is known as a 'relevant site'.

Next: Check if your land is on an annually revised map