Deadline for RZLT Return to Revenue is This Sat, May 23rd
IFA Farm Business Chair Bill O’Keeffe is reminding farmers who have made a submission to their local authority or County Council to de-zone their lands in the Feb-March 2026 timeframe that they must make a return to Revenue on or before this Sat, May 23rd to avail of an exemption from RZLT in 2026.
There is an obligation on all landowners with land zoned residential to make a return to Revenue by this date. This can be done by any individual by submitting an RZLT return on the RZLT portal through the Revenue online resources, myAccount or Revenue Online Service (ROS).
Revenue has produced a video guide to filing a return and published detailed guidelines on making a return for RZLT (pdf)
IFA advise affected farmers who are not familiar with these online portals to engage professional accountancy services to make this return.
All submissions to local authorities in the February-March window that sought a re-zoning based on current economic activity on the land should have received an acknowledgement of this submission by April 30th. This acknowledgement must be included as part of the RZLT return to Revenue where a farmer is seeking an exemption from the 3% RZLT tax in 2025.
Bill O’Keeffe said “IFA will continue to lobby Government for a permanent exemption for actively farmed land. A one-year exemption is not the solution. Actively-farmed land should be removed from the scope of RZLT and that is what IFA will continue to campaign for.”
“It is important that affected farmers are aware that they must act before the deadline of this Sat if they have not already done so and make a return to Revenue to secure the exemption for 2026.”
