Property types exempt from land tax in each Australian state

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Land tax is a hefty cost faced by many landowners. If you own land or property in Australia, find out what concessions and exemptions apply to various property types and situations.

land taxFrom boarding houses to caravan parks to non-for-profit organisations, there are certain property types that may be exempt from land tax.

Land tax is administered by each state and territory government and is applicable everywhere in Australia except for the Northern Territory.

The laws between each border are comparable. In particular, most states offer exemptions for land that is used as a principal place of residence (PPOR), the primary production of land and for a retirement village.

That common ground aside, there are some distinct differences between states.

Know what your entitlements are as there are many types of organisations and land purpose types that may be exempt from land tax.

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Belinda Punshon

Belinda is a journalist here at finder.com.au. Specialising in the home loans and property sections, she is passionate about helping Australians improve their financial wellbeing.

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2 Responses

  1. Default Gravatar
    chrisJune 16, 2017

    I’ve been told and from what I have read land rates and taxes are voluntary. Is there any truth to this? Also I see that property under the value of $300,000 is exempt from land tax in WA, is this the whole of WA or just the metro area? Thank you.

    • Default Gravatar
      JonathanJune 17, 2017

      Hi Chris!

      Thanks for the comment.

      Each year, the Valuer-General determines the unimproved values for all land in the State. This determines your land rates on what land was owned on 30 June annually.

      As per the current Land tax rate scale for 2016-17, up to $300,000 is exempted. Metropolitan Region Improvement Tax (also known as MRIT) is payable on top of the land rates within the metropolitan area as defined on the list.

      If you’d like to know more, you can visit Department of Finance Government of WA site for details.

      Hope this clarifies.

      Cheers,
      Jonathan

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