The Residential Zoned Land Tax was introduced in the Finance Act 2021. The aim of the tax is to activate vacant land for residential purposes to increase new housing supply. The process to identify land to which the tax applies is ongoing. The tax for 2026 will be due from February and payable from 23 May 2026.
The tax aims to activate serviced, zoned land for residential or mixed use. This is to boost housing supply and regenerate vacant, idle urban land. These locations have been identified within statutory land use plans as being appropriate locations for housing and they have benefitted from investment in the key services to support the delivery of housing.
The RZLT process has two parts:
- Identification and mapping of the land in scope for the tax. This is undertaken by local authorities through the publication of annual draft and annual final maps – see below.
- Administration of the tax. This will be undertaken by the Revenue Commissioners.
The final map for 2026, published by 31 January 2026, identifies land that may be liable for the tax in 2026. Owners of such land may make a request to Wicklow County Council to change the zoning of this land until 1 April 2026. If certain conditions are met, a landowner may be exempt from the 2026 liability on foot of such a request. Click HERE to see more detail.
The draft map for 2027, which will be published by 1 February 2026, identifies land that may be liable for the tax in 2027. Owners of such land – and interested third parties - may make submissions regarding the inclusion of land on this draft map – these submissions must be made by 1 April 2026. Click HERE to see more detail.
Please note that although they are included on these maps, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a rezoning request or submission to remove this type of residential property from the map.