RZLT – tax deadlines for 2026
2025 was the first year that RZLT payments were due. See a link to our previous RZLT circular [here]
For 2026 Residential Zoned Land Tax (RZLT), the key deadline to file your return and pay is 23 May 2026. Landowners must check the final maps published on 31 January 2026, and if their land is included, registration and payment must be completed via ROS by this date.
Key RZLT Deadlines for 2026:
- 31 January 2026: Final Maps for 2026 are published by local authorities.
- 1 February 2026: RZLT return filing period opens.
- 1 April 2026: Deadline for submitting Rezoning Requests or challenging land inclusion on the map.
- 23 May 2026: Deadline to file the RZLT return and pay the tax.
Landowners who have existing residential properties liable for Local Property Tax (LPT) do not have to pay RZLT, but if their site is on the map, they may still need to register.
If you need any assistance, please call your usual PSC contact.