Residential Zoned Land Tax (RZLT) Map Checker
Check any address or Eircode against the official RZLT final and draft maps. Land in scope faces an annual tax of 3% of its market value.
What being on the map means
Land appears on an RZLT map when it is zoned for residential (or mixed, including residential) use and connected or able to connect to services such as roads, water, and drainage. Owners of mapped land must register with Revenue and, unless an exclusion or deferral applies, pay 3% of the land's market value each year. Most homes are excluded because they already pay Local Property Tax.
If your land appears on a draft map and you believe it should not be included, you can make a submission to the local authority during the annual consultation window -- or request rezoning if you have no plans to develop. Check the underlying zoning here, and see our planning guides for more on the development plan process.
Frequently asked questions
What is the Residential Zoned Land Tax (RZLT)?
RZLT is an annual tax of 3% of market value on land that is zoned for housing and serviced but not developed. It replaced the vacant site levy and first became payable in 2025. Its purpose is to activate zoned, serviced land for housing.
How do I know if my land is liable for RZLT?
Each local authority publishes an RZLT map. Land on the final map in force is within scope. You can check any address against the national final and draft maps free with our RZLT checker, which uses the official datasets published by the Department of Housing.
Is my home liable for RZLT?
Generally no. Residential properties liable for Local Property Tax are excluded from RZLT even if they appear on the map, unless the garden or grounds exceed 0.4047 hectares (one acre), in which case the owner may need to register with Revenue but no tax is usually due on the house itself.
Can I challenge my land's inclusion on an RZLT map?
Yes. When annual draft maps are published, landowners can make a submission to the local authority to have land excluded (for example, if it is not in fact serviced) or to request rezoning. There are also appeal routes for final map determinations.
When are RZLT maps updated?
Local authorities publish a revised final map each year, with draft maps published ahead of them for consultation. This checker queries both the final map in force and the current draft map, so you can see changes coming before they take effect.