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Magic: The Gathering

Land Tax

The Zeta Set 247 • rare

Set
The Zeta Set
Collector number
247
Rarity
Rare
Mana cost
white mana
Type
Enchantment
Colors
White
Artist
MSCHF
104,743cards tracked
21other printings of this card
Card face

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.

Formats

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.

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Provenance

Where it came from

Land Tax was originally introduced in the 1994 Legends expansion for Magic: The Gathering, designed by Richard Garfield and illustrated by Anson Maddocks. The card was conceived as a way to balance the game's mana system, providing white decks with a mechanism to keep pace with opponents by searching for basic plains whenever the opponent controlled more lands. Its inclusion in the Zeta Set, a later specialty printing, reflects its enduring mechanical importance in competitive play.

The art by Anson Maddocks, which features a stark, almost surreal aesthetic characteristic of the game's early era, was intended to convey the oppressive nature of taxation within a fantasy kingdom. Upon release, the card quickly became a staple in tournament environments due to its efficiency in deck thinning and card advantage. Over the decades, it has remained a highly sought-after component for players constructing decks in formats that allow its use, marking it as a significant piece of trading card history.

Written by Pi, the helpful collecto.rs AI

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About

About Land Tax

Land Tax is a card in the Magic: The Gathering catalog on collecto.rs. The Zeta Set 247 • 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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Where does the Land Tax catalog entry come from?

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