Landowners should note that Residential Zoned Land Tax (RZLT) returns for 2026 must be filed, and any tax paid, by 23 May 2026. The obligation applies to the liable owner of relevant land on 1 February 2026, where the land appears on the final RZLT map published by local authorities on 31 January 2026. RZLT is a self‑assessed annual Tax at 3% of the market value of the land, and returns must be submitted via myAccount or ROS. Failure to file on time or to correctly value the land can result in interest, surcharges, penalties and potential loss of tax clearance, so early review of zoning maps, ownership status, valuations and any available exemptions or deferrals is strongly advised.
You should review your position now if any of the following apply:
- You own land shown on the final RZLT map published on 31 January 2026, including land zoned for residential or mixed‑use (with residential).
- You own serviced or serviceable land within town or village boundaries, even where no development is currently planned.
- You are a developer, investor, family company or trust holding residential zoned land.
- You are a farmer or private landowner with land on the edge of a town or settlement that may now fall within scope.
- You believe an exemption or deferral may apply, including where:
- a rezoning request was made between 1 February and 1 April 2026,
- development is delayed by planning appeals or judicial review, or
- planning permission has recently been granted.
- You own a residential property with a large garden or yard (over 0.4047 hectares / 1 acre) shown on the map — registration may still be required even where no tax is payable.
- You are unsure who the liable person is where land is jointly owned — only one return is filed, but compliance applies to all owners.
Late or incorrect filings can result in interest, surcharges, penalties and loss of tax clearance.