Residential Zoned Land Tax –
3% Annual Tax on the Market Value of a Site

January 30, 2023

The government’s Housing for All Plan contained a proposal to introduce a new tax in order to incentivise the development of land that is serviced and zoned for residential use or mixed use to facilitate the increase of new housing supply. This tax was subsequently enacted and is known as the Residential Zoned Land Tax (“RZLT”).

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