Land Tax Exemptions in QLD: Who Qualifies & How to Apply

Land tax can come as an unwelcome surprise for property owners, particularly investors, developers and trustees who hold multiple parcels of land. In Queensland, land tax exemptions generally apply where land is used as a principal place of residence, for primary production, for charitable purposes, or where specific statutory concessions apply to development or subdivision land. While this tax is assessed annually based on the total taxable value of land you own in Queensland, not all land is treated the same.

The good news is that there are some land tax exemptions in QLD that can significantly reduce or eliminate your liability if you qualify. Understanding which exemptions exist, what evidence is required, and how to apply through the Queensland Revenue Office (QRO) is key to getting relief.

This guide focuses on the most commonly searched exemptions, especially the home exemption, as well as other important relief options, such as primary production, charitable use and subdivider concessions.

Who qualifies for land tax exemptions in Queensland?

Eligibility for land tax exemptions in QLD depends on how the land is used, who owns it, and how it is structured, for example, individual ownership versus trusts or companies.

Broadly, you may qualify for an exemption if:

• The land is used as your principal place of residence
• The land is used for primary production
• The land is owned and used by a charitable organisation
• The land forms part of an eligible subdivision or development
• The land falls under specific statutory relief categories recognised by the QRO

Importantly, exemptions are not automatic. Even if land appears to qualify, you must apply and provide supporting evidence to the Queensland Revenue Office.

Read more: What is land tax in Queensland and who needs to pay it? 

Types of land tax exemptions available in QLD

1. Home Exemption (Principal Place of Residence)

The home exemption is the most commonly claimed land tax exemption in Queensland. It generally applies where the land is your primary residence and not used for income-producing purposes.

To qualify, you must satisfy the QRO’s home exemption test, which looks at factors such as:

• Whether you live on the land daily
• Whether the property is used primarily for residential purposes
• Whether any part of the land is rented or used commercially

Special rules apply for:

• Partial exemptions, for example, where part of the property is rented
• Ownership through trusts or companies
• Absences due to work, illness, or renovations

You can review the official criteria, and individuals can apply directly via the QRO portal.

2. Primary Production Exemption

Land used solely or primarily for primary production, such as farming, grazing or horticulture, may be exempt from land tax.

The QRO will assess:

• Whether the activity is commercial in nature
• The scale and profitability of operations
• The proportion of land used for primary production

Lifestyle or hobby farms may not qualify, particularly where income is minimal or incidental.

3. Charitable and Non-Profit Exemptions

Land owned by charitable, religious, or non-profit organisations may be exempt from land tax where it is used exclusively for charitable purposes.

If land is partially used for commercial activities, such as leasing space to third parties, exemptions may be reduced or denied.

4. Subdivider Relief and Development Concessions

Developers and landowners may be eligible for subdivider relief or land tax discounts where land is held for approved subdivision or development purposes.

These concessions are time-limited and often subject to strict conditions, including:

• Development approval status
• Timeframes for completion
• Ongoing compliance reporting

Details of current relief measures are available here.

How to apply for a land tax exemption in Queensland

Applying for land tax exemptions in QLD is done through the Queensland Revenue Office and typically involves the following steps:

1. Identify the correct exemption based on land use and ownership
2. Gather supporting evidence, which may include:
   • Proof of residence, such as utility bills or electoral roll details
   • Lease agreements or tenancy records
   • Business or farming income records
   • Trust deeds or corporate ownership documents
3. Submit an application via the QRO’s online system
4. Respond to follow-up requests if the QRO seeks further clarification

The QRO provides a step-by-step guide. Applications should be lodged as early as possible, as late or incomplete applications may result in land tax being assessed before relief is granted.

Get local help to understand land tax exemptions in Moreton Bay & North Brisbane

Land tax exemptions can be deceptively complex, particularly where land is held in trusts, used for mixed purposes or forms part of a broader development strategy. A small oversight can mean missing out on valuable exemptions or triggering unexpected reassessments.

If you own land in Moreton Bay or North Brisbane, getting tailored legal advice can help ensure your land use, ownership structure, and exemption applications align with QRO requirements.

NPR Law regularly assists property owners, investors and developers with land tax in Queensland, helping clients assess eligibility, prepare evidence and navigate disputes with the QRO when exemptions are challenged.