How is RZLT charged and paid

Residential Zoned Land Tax (RZLT) will be charged and levied annually on the liability date, being 1 February in that year.

Where land first meets the relevant criteria after 1 January 2022, you should find the first year your land met the criteria, then:

  • count three years
  • and
  • your liability will start on 1 February of that third year.

Land which first met the criteria during 2022 will first be liable for the tax on 1 February 2025.

  • Example 1

    Seán has land which meets the RZLT criteria on 1 May 2025. The site is included on the 2026 revised map published on 31 January 2026. He is liable to RZLT on 1 February 2028.

Key points in RZLT land liable due date

  • If a date appears on the map, that is the date your land met the RZLT criteria after 1 January 2022.
  • If no date appears, your local authority decided your land met the criteria on 1 January 2022.
  • Example 2

    Jack has land that met the RZLT criteria on 1 July 2024. The site is included on the 2026 revised map published on 31 January 2026. The map specifies that the land met the relevant criteria on 1 July 2024. RZLT may be charged to Jack in the third year following the year in which it met the criteria, being 1 February 2027.

The charge to RZLT

RZLT is due for payment on, or before, 23 May following the liability date to which the payment relates.

The rate of RZLT is 3 percent of the market value of the relevant site.

There may be more than one owner in relation to a site on, or before, the return date. However, only one return is required to be prepared and delivered by the ‘designated liable person’. The owners:

  • may nominate, by joint election, one of the owners as the ‘designated liable person’
  • and
  • shall be jointly and separately liable for the RZLT payable in respect of the relevant site.

If you are the 'designated liable person', you are responsible for ensuring that the obligations to RZLT are met. This includes:

  • filing returns
  • and
  • making payments of tax on behalf of all joint owners.

How to make a payment with your RZLT Return

Published: 26 January 2026 Print this page

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