Farmers must act on residential zoned land tax by April 1

The Irish Farmers’ Association have said farmers have until April 1 to apply to re-zone land out of 'residential' to avoid 3% tax of market value. 

Farmer-owned land, which is zoned residential, will be liable for a 3% tax of market value.

Farmers with land that may fall under the scope of Residential Zoned Land Tax (RZLT) are reminded to double-check updated maps for 2026.

Irish Farmers’ Association (IFA) farm business chair, Bill O’Keeffe, has reminded affected farmers of RZLT’s that these updated maps can be viewed via their local authorities' website, and lands falling under this category are liable for the tax at 3% of market value.