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What is the Residential Zoned Land Tax?

RZLT is an annual tax on land that is zoned for residential use and serviced, aimed at encouraging development of suitable land. Local authorities publish maps of in-scope land and owners can seek to have a site removed where the criteria are not met.

Land is in scope broadly where it is zoned for residential or mixed use including residential and is serviced by water, wastewater, roads and lighting sufficient to enable development. Each local authority publishes draft and final maps and takes submissions on inclusion or exclusion.

Certain land is excluded, including land already in residential use as a home with its garden or yard within a size limit, and land subject to particular constraints. The tax is self-assessed and administered by Revenue.

What owners should do

  • Check the local authority's RZLT map for your site
  • Make a submission within the published window if you disagree
  • Consider a rezoning request where appropriate
  • Register with Revenue where the land is in scope

Sources

Last reviewed 28 August 2026. General information only — not legal or planning advice.

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