Exemptions and relief from land tax
Depending on the ownership and use of the land, you may be eligible for a land tax exemption or other relief.
- Home exemption for individuals
- Home exemption for trustees
- Transitional home exemption
- Primary production exemption
- Charitable institutions exemption
- Other exemptions
- Deceased estates
- Subdivider discount
- Foreign surcharge ex gratia relief
- Build-to-rent concessions
- How to apply
- Land tax home exemption eligibility tester
- Ineligibility for land tax home exemption
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30 July 2025
Public ruling LTA000.1.3
The Commissioner has updated the public ruling on the land tax exemption for a home. LTA000.1.3
20 June 2025