Land Tax — Magic: The Gathering card

Land Tax

{W}
Enchantment

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.

Set Fourth Edition
Rarity Rare
Artist Brian Snõddy

Why Play Land Tax

White's traditional weakness in card draw and ramp makes this one-mana enchantment incredibly powerful for maintaining parity with opponents. The card excels in multiplayer formats where opponents naturally ramp ahead, triggering consistently to fill your hand with lands. Playing it early on turn one or two maximizes value, as you'll likely trigger multiple times throughout the game while opponents deploy their mana acceleration.

Format Notes

Commander represents the primary home for Land Tax, where it's considered a white staple due to the multiplayer nature guaranteeing triggers. Legacy decks occasionally run it in controlling shells that can afford the slot, though it sees less play due to the format's speed. The historic ban reflects concerns about its power level in Arena's best-of-one environment, where the consistent card advantage proved too oppressive.

Combos & Synergies

Scroll Rack creates an immediate engine by converting excess lands into fresh cards each turn, effectively turning Land Tax into a repeatable Ancestral Recall. Balance becomes devastating when combined with a hand full of basics, allowing you to rebuild while opponents struggle with empty hands and boards. Crucible of Worlds provides additional value by letting you play lands from your graveyard, creating more deck slots for spells while maintaining land drops.

Learn More

Enchantment Tutor