Residential Zoned Land Tax (RZLT)

residential zoned land tax (rzlt)

This tax was introduced in 2022 and applies a tax to land that is zoned residential and has access to services (eg water/roads/lighting).  The tax is 3% of the value. This tax is self-assessed – so a land owner must assess the market value and submit a return to Revenue. The Tax becomes due 3 … Read more