Final 2026 RZLT Maps- Introduction

The Government’s Housing For All – A New Housing Plan for Ireland proposed a new tax to activate vacant land for residential purposes as a part of the Pathway to Increasing New Housing Supply.

The Residential Zoned Land Tax was introduced in the Finance Act 2021. The process to identify land to which the tax applies is underway with the tax applied from 2025.

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.
Administration of the tax. This is 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.

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.

Further information regarding the administration of the tax by Revenue is available here.