The new Residential Zoned Land Tax is now due since February 1st and payable from May 23rd this year.
Tipperary County Council is reminding land owners that the closing date for making a submission on the Annual Draft Map for 2026 or for making a rezoning request on the Final Map for 2025 is the 1st April 2025. These land maps across the county will be used to determine the land owner’s liability for the new Residential Zoned Land Tax(RZLT).
The tax is payable at a rate of 3% of the market value of the land. The process to identify land to which the tax applies is ongoing. Maps of the land liable for the tax in each Municipal District in the county can be found here.
Land may become liable for the tax, which is aimed at increasing housing supply, in the future if there are improvements to roads or water services close to the land.
Landowners with land included in the 2025 maps can make a request for rezoning which allows the land owner to seek a one-year exemption from the tax. Draft maps showing lands that may be subject to the tax in 2026 have also been published.
The maps relate to land that is zoned residential and serviced for development by having access to water and roads.
