Farmers with land that may fall under the scope of Residential Zoned Land Tax (RZLT) are being reminded to make themselves fully aware of the updated maps for 2026.
IFA Farm Business Chair Bill O’Keeffe says maps can be viewed on the website of each local authority. Lands are liable for the tax at 3% of market value.
There is an opportunity again for farmers to get an exemption from RZLT in 2026, as they did last year.
However, farmers must make an application to their local authority to have their lands re-zoned, based on the current agricultural economic activity on the affected land.
Landowners must apply before April 1st to their County Council or local authority to re-zone their land, if they wish to avail of this exemption.
IFA says that hundreds of farmers around the country have land on the outskirts of towns and villages that has been zoned residential, often without the knowledge of the landowner. It is important they check the updated zoned land maps for 2026.
