How to apply for a land tax exemption
Follow the steps to apply for an exemption for your home, the home where all beneficiaries of a trust or estate live, or land used for the business of primary production.
You can apply for some land tax exemptions using QRO Online. Otherwise, you can download a PDF version of the form to complete and send to us by email or post.
Apply online
Follow these steps to apply online for a land tax exemption for:
- the home you live in
- the home where all beneficiaries of a trust or estate live
- land used for the business of primary production.
Before you start, you must have created your personal QRO Online account and verified your identity. If you need help with this, you can:
- watch our video tutorial
- read our troubleshooting tips.
Each owner wanting to claim an exemption must complete a separate form. For example, if you own the home with your spouse, you would separately log in to your personal accounts and submit 1 application each.
Watch a video of the steps to lodge an application.
- Log in to QRO Online.
- On the Home screen, select the My land tile.
If you can’t see this tile, you may not have finished verifying your identity. - Select Manage exemptions from the side menu.
- Select Lodge new exemption.
- Select the LT12 tile.
The explanatory notes under the tile will help you complete the form. - Complete the form and click Submit.
If you have trouble submitting the application, log out of QRO Online. Wait, then log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.
As trustee, after you have set up your personal account and verified your identity, you need to link your account to the trust. After you have done that, you can apply for the exemption.
- Log in to QRO Online.
- Select View accounts.
- Select the trust account from the Client list.
- Select Manage exemptions from the side menu.
- Select Lodge new exemption.
- Select the LT13 tile.
The explanatory notes under the tile will help you complete the form. - Complete the form and click Submit.
If you have trouble submitting the application, log out of QRO Online. Wait, then log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.
If land is held by a company or trust, you need to link your account to that entity. After you have done that, you can apply for the exemption.
- Log in to QRO Online.
- For land held by an individual, select the My land tile. (If you can’t see this tile, you may not have finished verifying your identity.)
- For land held by a company or trust, select View accounts and then the client account you want to access. (If you can’t see any accounts, check that you have linked your personal account to the company or trust.)
- Select Manage exemptions from the side menu.
- Select Lodge new exemption.
- Select the LT11 tile.
The explanatory notes under the tile will help you complete the form. - Complete the form and click Submit.
If you have trouble submitting the application, log out of QRO Online. Wait, then log in again using Google Chrome. Your form will be saved in Manage exemptions under Actions. Check the details and click Submit.
Check the progress
You can check the progress of your application under Actions:
- Edit draft—means you have saved your application as a draft, but not yet submitted it. Make sure you have completed all fields and click Submit.
- View form—means you have submitted your application.
- If approved, you’ll see your exemption by selecting Manage exemptions from the left menu.
- If not approved, we’ll notify you in writing.
Download a form
Find the land exemption form you are after from our forms page.
Send the completed form to Queensland Revenue Office by email or post:
- landtax@treasury.qld.gov.au
- GPO Box 2476, Brisbane 4001.
Also consider…
- Read about exemptions from land tax.