Land Tax MTG Card

Land Tax promotes land consistency, enabling crucial plays and deck thinning for better card draws. Even as a singleton, Land Tax can shape game dynamics and boost combo potentials in your deck. Strategic management and card choices are key to leveraging or counteracting Land Tax’s powerful effect.
Card setsReleased in 22 setsSee all
Mana cost
Converted mana cost1

Text of card

During your upkeep, if an opponent controls more land than you, you may search your library and remove up to three basic land cards and put them into your hand. Reshuffle your library afterwards.

Cards like Land Tax

The Land Tax card stands out within Magic: The Gathering’s pantheon of enchantments designed to ensure land consistency. It shares its core concept with the card Weathered Wayfarer, enabling players to search for lands, but Land Tax triggers under different conditions. While Weathered Wayfarer allows a search when an opponent controls more lands, Land Tax does so at the beginning of your upkeep if an opponent has more lands than you, potentially fetching up to three basic lands each turn.

Tithe is another card that offers a comparable effect, providing an opportunity to search for a Plains card and put it into hand, with a similar condition of having fewer lands than an opponent. Although this white instant can’t provide the same quantity of lands as Land Tax, it stands out due to its lower cost and instant speed. Knight of the White Orchid follows a creature-based approach, granting land advantage when entering the battlefield if an opponent has more lands.

Overall, when delving into a comparison among land advantage cards, Land Tax firmly secures a strong position with its ability to significantly impact one’s land drops and the potential for deck thinning, which offers a strategic advantage throughout the game.

Weathered Wayfarer - MTG Card versions
Tithe - MTG Card versions
Knight of the White Orchid - MTG Card versions
Weathered Wayfarer - MTG Card versions
Tithe - MTG Card versions
Knight of the White Orchid - MTG Card versions

Decks using this card

MTG decks using Land Tax. Dig deeper into the strategy of decks, sideboard cards, list ideas and export to play in ARENA or MOL.

DecklistDecklist Free formHoliday Night Magic
Azorius TempoAzorius Tempo GladiatorGladiator Team Unified League
Abzan PlaneswalkersAbzan Planeswalkers GladiatorGladiator Proving Grounds: Week 08 2024
Azorius MiraclesAzorius Miracles LegacyAzorius ControlCharlotte Legacy League Season 1 Week 7
Esper ControlEsper Control LegacyEsper Control2023 Asia Legacy Championship

Card Pros

Card Advantage: Land Tax is an exceptional tool for ensuring a steady flow of lands. By allowing you to search for up to three basic lands and put them into your hand, it ensures you have the resources needed to play key spells and maintain a solid presence on the board. This also thins your deck, increasing the consistency of drawing impactful non-land cards in the later stages of the game.

Resource Acceleration: While not providing direct mana, Land Tax can significantly accelerate your resource availability. It mitigates mana drought by guaranteeing land drops each turn. This consistent land fetch mechanism can be particularly potent in decks built around landfall mechanics or strategies that convert land quantity into other advantages, keeping you ahead of the curve in terms of available resources.

Instant Speed: Though Land Tax itself is not an instant, its trigger acts at the beginning of the upkeep, which allows you to adjust your plays based on the game state at the end of your opponent’s turn. If the opponent has more lands in play, you can use your mana for other spells or abilities and rely on Land Tax for land acquisition during your turn.

Card Cons

Discard Requirement: Obtaining benefit from Land Tax necessitates a specific board state, where you have fewer lands than your opponent. This condition not only requires precise timing but also demands a strategic approach to land drops which can be counterintuitive or restrictive to some play styles.

Specific Mana Cost: Land Tax comes with a cost that is exclusively white, which might limit its integration in multicolored decks that are not heavily based on white mana. It is less flexible in mana bases that are spread across multiple colors.

Comparatively High Mana Cost: While one white mana may not seem exorbitant, for a card that potentially does not affect the board state immediately, its cost can be deemed high. Especially in formats where tempo plays are critical, spending that mana early without influencing the battlefield can be a significant drawback.

Reasons to Include Land Tax in Your Collection

Versatility: Land Tax is renowned for its ability to secure land drops consistently. This ensures smooth gameplay across multiple deck strategies, particularly in formats like Commander where mana consistency is key.

Combo Potential: Land Tax pairs well with effects that allow you to reap benefits from discarding cards or shuffling your library, making it a core component in various combo builds. Cards like Scroll Rack or Wheel of Fortune gain considerable value when used in conjunction with Land Tax.

Meta-Relevance: In competitive play, where mana advantage can determine a match’s outcome, Land Tax holds its ground. It keeps mana-hungry decks on pace and can be a strategic tool against decks that ramp quickly, ensuring you never fall behind on resources.

How to beat

Land Tax is a classic and powerful card that can give players a substantial advantage by ensuring land drops and thinning the deck. To effectively counteract the benefits provided by Land Tax, strategy and specific card choices are critical. One approach is to maintain an equal or greater number of lands compared to the player utilizing Land Tax, as it only triggers if an opponent controls more lands.

Disruption plays a significant role as well; cards that limit searching libraries can hinder Land Tax’s effectiveness. Avid graveyard management can also be pivotal since it can remove lands before they’re recycled with effects like shuffle. Enchantment removal spells are direct means to deal with Land Tax, handling it as soon as it hits the battlefield.

By employing these strategies, players can mitigate the impact of Land Tax. It’s all about staying one step ahead, carefully monitoring land play, and having the right answers at the ready. Remember, it’s pivotal to disrupt the tax strategy without compromising your own game plan.

BurnMana Recommendations

Whether you’re spelunking deep into the strategic caverns of MTG or refining the intricate layers of your deck, the Land Tax card can pivot your gaming experience from good to exemplary. As both a tactical asset and a historic collectible, it spans the spectrum of utility from casual play to competitive tables. Curiosity and cunning pave the path to victory in the world of MTG. We extend an invitation to learn and grow with us, as you harness the subtle power of Land Tax. Join our community to augment your gameplay and enrich your MTG collection with this quintessential card.

Where to buy

If you're looking to purchase Land Tax MTG card by a specific set like Legends and Fourth Edition, there are several reliable options to consider. One of the primary sources is your local game store, where you can often find booster packs, individual cards, and preconstructed decks from current and some past sets. They often offer the added benefit of a community where you can trade with other players.

For a broader inventory, particularly of older sets, online marketplaces like TCGPlayer, Card Kingdom and Card Market offer extensive selections and allow you to search for cards from specific sets. Larger e-commerce platforms like eBay and Amazon also have listings from various sellers, which can be a good place to look for sealed product and rare finds.

Additionally, Magic’s official site often has a store locator and retailer lists for finding Wizards of the Coast licensed products. Remember to check for authenticity and the condition of the cards when purchasing, especially from individual sellers on larger marketplaces.

Below is a list of some store websites where you can buy the Land Tax and other MTG cards:

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The Land Tax Magic the Gathering card was released in 14 different sets between 1994-06-01 and 2023-09-08. Illustrated by 4 different artists.

11994-06-01LegendsLEG 261993NormalBlackBrian Snõddy
21995-04-01Fourth Edition4ED 341993NormalWhiteBrian Snõddy
31995-04-01Fourth Edition Foreign Black Border4BB 341993NormalBlackBrian Snõddy
41995-08-01RenaissanceREN 131993NormalBlackBrian Snõddy
51996-05-02Pro Tour Collector SetPTC pp34sb1993NormalGoldBrian Snõddy
61996-05-02Pro Tour Collector SetPTC shr341993NormalGoldBrian Snõddy
71996-05-02Pro Tour Collector SetPTC pp341993NormalGoldBrian Snõddy
81996-05-02Pro Tour Collector SetPTC ml341993NormalGoldBrian Snõddy
91996-05-02Pro Tour Collector SetPTC et341993NormalGoldBrian Snõddy
101996-05-02Pro Tour Collector SetPTC bl341993NormalGoldBrian Snõddy
111999-11-12Battle Royale Box SetBRB 351997NormalWhiteBrian Snõddy
122002-06-24Magic Online PromosPRM 368552003NormalBlackChuck Lukacs
132009-09-07Masters Edition IIIME3 171997NormalBlackBrian Snõddy
142010-01-01Judge Gift Cards 2010G10 52003NormalBlackChuck Lukacs
152018-06-08BattlebondBBD 942015NormalBlackChuck Lukacs
162020-08-07Double Masters2XM 202015NormalBlackChuck Lukacs
172020-09-26The ListPLST BBD-942015NormalBlackChuck Lukacs
182023-08-04Commander MastersCMM 4642015NormalBlackChuck Lukacs
192023-08-04Commander MastersCMM 372015NormalBlackChuck Lukacs
202023-09-08Wilds of Eldraine: Enchanting TalesWOT 92015NormalBorderlessFrancoyovich
212023-09-08Wilds of Eldraine: Enchanting TalesWOT 662015NormalBorderlessJintetsu
222023-09-08Wilds of Eldraine: Enchanting TalesWOT 862015NormalBorderlessJintetsu


Magic the Gathering formats where Land Tax has restrictions


Rules and information

The reference guide for Magic: The Gathering Land Tax card rulings provides official rulings, any errata issued, as well as a record of all the functional modifications that have occurred.

Date Text
2006-10-15 You can fetch any of the “Snow-Covered” lands, since they all also have the supertype basic.
2009-10-01 This ability has an “intervening ‘if' clause.” That means (1) the ability won't trigger at all unless any one of your opponents controls more lands than you, and (2) the ability will do nothing if you control at least as many lands as each of your opponents by the time it resolves.
2009-10-01 You shuffle your library if you search, even if you don't put any basic land cards into your hand.