Farmers should be aware that Residential Zoned Land Tax (RZLT) returns must be filed with Revenue on or before this Saturday (May 23, 2026).

This approaching date is a key deadline for farmers in relation to this self-assessed tax.

Budget 2026 allowed landowners subject to the RZLT in 2026 another opportunity to request a change from their local authority in the zoning of their land.

The RZLT is an annual tax, charged for the first time in 2025.

The liable person, generally the owner, on the date of February 1, 2026, must file the RZLT return with Revenue.

'Under pressure'

Senator Victor Boyhan said that farmers are "under pressure" to file returns by the deadline.

He has warned that the element of self-assessment is important for farmers to be aware of.

He said that if they fail to meet their RZLT obligations, this could result in Revenue withholding their tax clearance certificate.

"Interest at the rate of 8% per year will accrue on unpaid RZLT," Senator Boyhan told Agriland. 

"Surcharges will arise for any undervaluation of the relevant site in the return to Revenue, or where the return is filed late, so naturally farmers and relevant landowners want to be on the right side of Revenue. 

Therefore, he said it is "critically important" that returns are correctly filled in and returned to Revenue.

Concerns

Senator Boyhan said he continues to share the concerns raised by farm organisations about the RZLT and remains opposed to the inclusion of land suitable for sustainable agriculture and food production. 

"I know no farmer that is withholding productive agricultural land from residential development," he said.

"I would appeal to government to look again at a previous proposal I made by introducing an exemption to farmland in active food production, that falls within the RZLT."

Maps

Only land included on a local authority’s annually revised map can come within the scope of the RZLT.

Although the tax is collected by Revenue, landowners must contact their local authority directly with queries regarding the inclusion or exclusion of their land on the annual maps.

The revised maps for 2026 were published on January 31 identifying land that may be liable for the tax.

Landowners were able to apply for an exemption from the RZLT if they requested a rezoning of their land.

This request to the relevant local authority to change the zoning of land must have been submitted before April 1, 2026.

The tax aims to prompt residential development by incentivising landowners to activate existing planning permissions, or to engage with planning authorities to seek planning permission in respect of relevant land.

Lands are liable for the tax at 3% of market value.