Residential Zoned Land Tax (RZLT)

Registering for RZLT

Residential Zoned Land Tax (RZLT) will operate on a self-assessment basis. If you own land liable to RZLT, you must register for the tax. You will be able to register for RZLT from January 2025. You must make an annual return to Revenue and pay any liability by 23 May of each year, beginning in 2025.

Interest, penalties and surcharges will apply, as appropriate, in cases of non-compliance with the tax, including:

• undervaluation of land subject to the tax
• and
• late filing of returns.

You must keep detailed records so that Revenue may verify what RZLT is due.

Deferring RZLT

RZLT may be deferred in certain circumstances. These include:

• where you begin residential development of the land
• and
• if your appeal against the inclusion of your land on a local authority map is ongoing.

If certain conditions are met, deferred RZLT may not be payable.

Further details of the circumstances in which RZLT may be deferred may be found in Tax and Duty Manual.

Queries

For questions relating to the administration of RZLT by Revenue, please use the secure ‘MyEnquiries’ service available through MyAccount or ROS. 

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

General information with regard to RZLT is available at www.gov.ie/rzlt.