---
name: "Land Tax"
mana_cost: "{W}"
cmc: 1
type_line: "Enchantment"
colors: ["W"]
color_identity: ["W"]
keywords: []
set: "BRB"
set_name: "Battle Royale Box Set"
collector_number: "35"
rarity: "uncommon"
artist: "Brian Snõddy"
oracle_id: "d2d9ecea-7925-420e-98b9-2f87f41f387c"
canonical_url: "https://avascry.com/printing/land-tax-brb"
legalities:
  commander: "legal"
  standard: "not_legal"
  modern: "not_legal"
  pioneer: "not_legal"
  legacy: "legal"
  vintage: "legal"
  pauper: "not_legal"
  penny: "not_legal"
---

# Land Tax
- **Mana Cost:** `{W}` (CMC: 1)
- **Type:** Enchantment

## Oracle Text
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.

## Top 4096-Dim Neural Synergies
1. [Oath of Lieges](/printing/oath-of-lieges-exo.md) — Enchantment
2. [Gift of Estates](/printing/gift-of-estates-sta.md) — Sorcery
3. [Tithe](/printing/tithe-vis.md) — Instant
4. [Scholarship Sponsor](/printing/scholarship-sponsor-c21.md) — Creature — Human Advisor
5. [Weathered Wayfarer](/printing/weathered-wayfarer-2x2.md) — Creature — Human Nomad Cleric
6. [Natural Balance](/printing/natural-balance-mir.md) — Sorcery

## Printing Details
- **Set:** Battle Royale Box Set (BRB) #35
- **Rarity:** Uncommon
- **Artist:** Brian Snõddy
- **Total Printings:** 69 across all historical editions

## Format Legalities
Commander: `legal` | Standard: `not_legal` | Modern: `not_legal` | Pioneer: `not_legal` | Legacy: `legal` | Vintage: `legal` | Pauper: `not_legal` | Penny: `not_legal`