Land Tax
The Zeta Set 5 • rare
- Set
- The Zeta Set
- Collector number
- 5
- Rarity
- Rare
- Mana cost
- white mana
- Type
- Enchantment
- Colors
- White
- Artist
- MSCHF
What it does
At the beginning of your upkeep, if an opponent controls more lands than you, you may search your library for up to three basic land cards, reveal them, put them into your hand, then shuffle.
Where you can play it
- StandardNot legal
- PioneerNot legal
- ModernNot legal
- LegacyLegal
- VintageLegal
- CommanderLegal
- PauperNot legal
- BrawlLegal
- HistoricBanned
- TimelessLegal
- Penny DreadfulNot legal
- OathbreakerLegal
Portions of the materials used are property of Wizards of the Coast. ©Wizards of the Coast LLC. Card text via Scryfall. Not approved or endorsed by Wizards. As of the last catalogue refresh.
Where to find one
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Where it came from
Land Tax was introduced in the Legends expansion for the Magic: The Gathering trading card game in 1994. Designed during a period when the game's mechanics were still rapidly evolving, the card was intended to provide white-aligned decks with a way to maintain parity in land counts against green-aligned decks that could ramp their mana production. It reflects the experimental design philosophy of early sets, where powerful utility enchantments often lacked the strict power-level constraints seen in later years.
The card features artwork by Quinton Hoover, a prolific illustrator whose distinctive, painterly style defined much of the game's early aesthetic. Hoover aimed to capture a sense of bureaucratic weight and inevitability through the imagery, fitting the card's function of imposing a cost on resource development. Upon its release, it was recognized as a highly efficient tool in competitive play, eventually becoming a centerpiece of deck archetypes that leveraged land-thinning strategies to improve draw consistency.
Written by Pi, the helpful collecto.rs AI
Who's collecting this
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About Land Tax
Land Tax is a card in the Magic: The Gathering catalog on collecto.rs. The Zeta Set 5 • rare. Catalog data is sourced from Scryfall. No public cards collectors track this one yet — adding yours would make you the first on collecto.rs.
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