Irish Revenue has issued eBrief No. 031/25 concerning updated guidance on the Residential Zoned Land Tax (RZLT). The RZLT, introduced by section 80 of the Finance Act 2021, is an annual tax calculated at 3% of the market value of land within its scope and charged on 1 February each year beginning in 2025.
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Revenue eBrief No. 031/25 Part 22A-01-01 – Guidance on the Residential Zoned Land Tax – Part 22A TCA 1997
Tax and Duty Manual Part 22A-01-01 - Guidance on the Residential Zoned Lan…