Charitable institutions exemption for land tax
Find out if you can apply for a land tax exemption for land owned by a charitable institution.
Charitable institutions registered under the Taxation Administration Act 2001 may be exempt from land tax.
Eligibility
To claim a land tax exemption:
- Your organisation must be registered with us as a charitable institution.
- The land must be used for an exempt purpose.
An exempt purpose is:
- a religious or educational activity (including kindergartens)
- caring for the sick, aged, infirm, afflicted or incorrigible people
- relieving poverty
- full-time care for children by protecting their wellbeing and giving them food, clothing and shelter
- promoting the public good
- another charitable or public benevolent purpose
- providing a residence to a minister or member(s) of a religious order conducting a previously listed activity.
You may also claim an exemption on vacant land where you intend to use it mainly for an exempt purpose within:
- 3 years of acquiring the land
or
- a longer period approved by the Commissioner.
How to calculate land tax
If your application for a land tax exemption is approved, your total taxable land will exclude the exempt land.
- See the land tax threshold and rates for companies and trusts.
- Use the land tax estimator to calculate your liability.
NFP Charity recently registered as a charitable institution in Queensland under the Taxation Administration Act.
It owns 3 properties with a total taxable value of $2,599,999. Each property is used for an exempt purpose.
NFP Charity successfully applies for a land tax exemption on each property. Its total taxable value is reduced to $0.
- Without the exemption, NFP Charity’s land tax would be $38,999.95.
- With the exemptions applied, its land tax is $0.
Apply for exemption
To apply for the exemption:
- Download Form LT15.
- Complete the form and send to us by email: landtax@treasury.qld.gov.au.
We’ll send you a decision notice confirmation after we have processed your exemption claim.
Once applied, the exemption continues while you meet all the requirements. You don’t need to claim the exemption again each year. If you’re no longer eligible for the exemption in a particular financial year, you must tell us in writing by 31 July of that year. If you don’t do so, you may be liable for interest and penalties in addition to the land tax payable.