What you need to do
Check if you should register for RZLT
The first liability date for RZLT is 1 February 2025, and you will be able to register from January 2025. If your land is on the revised map for 2025 published by 31 January 2025, you must file a return and pay the RZLT on or before 23 May 2025.
If the property is subject to Local Property Tax (LPT), you do not need to do anything unless the garden or grounds of the property is more than 0.4047 hectares (1 acre).
If it is more than 0.4047 hectares (1 acre), you will have to register for RZLT with Revenue. However, you will not have to file an annual return or pay the tax.
How to register for RZLT
If you own land on an annually revised map, other than a residential property with a garden or yard less than 0.4047 hectares (1 acre), you or your agent are required to register online either through:
Once an RZLT site is registered, owners will be issued with a unique site ID number.
For ROS users, RZLT can be accessed through the 'Manage Residential Zoned Land Tax' link on the 'My Services' tab page.
For myAccount users, RZLT can be accessed through the 'Manage Residential Zoned Land Tax’ link on the 'Property and Land Services' tile.
Next: Check your RZLT filing and payment deadlines