Revenue has issued a press release providing an update on the filing status of 2025 Residential Zoned Land Tax (RZLT) returns which confirms that approximately 1,800 returns for 2025 have been submitted to date, with close to €40 million in liabilities paid. The 2025 RZLT filing deadline was previously extended to 31 May 2025 to provide taxpayers with additional time to comply with the new registration and filing obligations.
Site owners who qualify for an exemption or deferral from RZLT are still required to file a return to claim the relevant exemption or deferral. RZLT returns filed late are subject to surcharges, ranging from 10 percent to 30 percent of the annual RZLT liability. The applicable surcharge rate is based on the length of the filing delay.
In the press release, Revenue is urging site owners who are liable to RZLT and who have not yet filed a return, or not yet paid their RZLT liability to act promptly to avoid any further surcharges applying.
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