Property types exempt from land tax in each Australian state

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.

Back to top

Belinda Punshon

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

Was this content helpful to you? No  Yes

Related Posts

Home Loan Offers

Important Information*
UBank UHomeLoan Variable Rate - Discount offer for Owner Occupiers, P&I Borrowing over $200,000

Take advantage of a low-fee mortgage with a special interest rate of just 3.59% p.a. and a 3.59% p.a. comparison rate.

HSBC Home Value Loan - (Owner Occupier P&I)

Get a low interest rate loan with no ongoing fees. Plus you can make extra repayments and free redraw online. Available with just a 10% deposit. Essentials - Variable (Owner Occupier, P&I)

A competitive interest rate home loan with interest only options. Interest rate 3.64% p.a.
comp rate of 3.66% p.a.

Tic:Toc Live in Loan Variable Rate - Principal & Interest

Get a very low interest rate and avoid big fees. Apply online for full approval in under 30 minutes and add a 100% offset account for $10 a month.

Ask an Expert

You are about to post a question on

  • Do not enter personal information (eg. surname, phone number, bank details) as your question will be made public
  • is a financial comparison and information service, not a bank or product provider
  • We cannot provide you with personal advice or recommendations
  • Your answer might already be waiting – check previous questions below to see if yours has already been asked

Finder only provides general advice and factual information, so consider your own circumstances, or seek advice before you decide to act on our content. By submitting a question, you're accepting our Terms of Use, Disclaimer & Privacy Policy and Privacy & Cookies Policy.

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.


Ask a question
Go to site