The Residential Zoned Land Tax – Annual Draft Map for 2026
Dublin City Council has prepared and published an Annual Draft Map for 2026 (under the Taxes Consolidation Act 1997) which identifies lands which are in-scope for the residential zoned land tax (RZLT).
Background
The Residential Zoned Land Tax (RZLT) was introduced in the Finance Act 2021. The tax is an annual tax calculated at a rate of 3% of the market value of land. The principal purpose of the tax is to encourage the timely activation of zoned and serviced residential development land for housing.
Local Authorities are required to map the lands in scope for the tax. The RZLT will be administered by the Revenue Commissioners.
Dublin City Council identified land in scope for the tax through the publication of a revised draft map in February 2024. The 2025 annual mapping process is now complete with the publication of the final map on 31st January 2025.
The first liability date of the tax is 1st February 2025. The administration of the Residential Zoned Land Tax is undertaken by the Revenue Commissioners.
For further information on RZLT please read ‘Introduction to Residential Zoned Land Tax’ and ‘Residential Zoned Land Tax – Your Questions Answered’
Annual Draft Map
The annual draft map for the 2026 year is published on 1st February 2025.
Landowners / third parties now have the opportunity to make submissions regarding the inclusion in or exclusion from the final map of specific sites, or the date on which a site first satisfied the relevant criteria.
Submissions
The Annual Draft Map for 2026 will be available for public inspection from 1st February 2025.
Submissions on the annual draft map may be made in writing to Dublin City Council from 1st February 2025 to 1st April 2025, to:
• Identify additional land that may fall into scope, but is not included in the annual draft map for 2026;
• Challenge the inclusion of land on the map if the owner considers that the land does not meet the criteria that determines the land in scope;
• Challenge the date from which the land is considered to be in scope; and/or
• Support the proposed exclusion of their land.
Although they are included on the map, residential properties are not subject to RZLT if they are subject to Local Property Tax. It is not necessary to make a submission to remove residential properties from the map
A submission can be made to Dublin City Council as follows:
-
A written submission can be made electronically through the webpage at engage.dublincity.ie/en-IE/projects/residential-zoned-land-tax-submission-form-annual-draft-map-for-2026
Or
- In writing to the “RZLT Map”, Active Land Management Unit, Planning and Property Development Department, Block 4, Floor 2, Civic Offices, Wood Quay, Dublin 8, D08 RF3F.
Please make your submission by one medium only i.e. hard copy or via the website portal.
Submissions should include a name and address, reasons for inclusion or exclusion of lands, along with a map of scale 1:1,000 where the submission is made by a landowner, clearly identifying the area of land subject of the submission.
Any such written submissions received by 1st April 2025 other than such elements of a submission which may constitute personal data, shall be published on the website maintained by Dublin City Council not later than 11th April 2025.
The proposed inclusions and proposed exclusions on the annual draft map are subject to submissions received. Any landowners who supports the exclusion of their land should make a submission in support of such exclusion.
Rezoning request submissions on the Final Map for 2025 may be made in writing to Dublin City Council not later than 1st April 2025 here.

View the RZLT Annual Draft Map for 2026

Make an Online Submission on the RZLT Annual Draft Map for 2026

Criteria for inclusion in map

Introduction to the Residential Zoned Land Tax

Residential Zoned Land Tax – Your Questions Answered

Residential Zoned Land Tax - Public Notice

RZLT Annual Draft Map for 2026 - Submission Form
