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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
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    4. Charitable institutions exemption

    Charitable institutions exemption for land tax

    Find out if you can apply for a land tax exemption for land owned by a charitable institution.

    On this page:
      Other exemptions and relief pages

      Charitable institutions registered under the Taxation Administration Act 2001 may be exempt from land tax.

      Eligibility

      To claim a land tax exemption:

      1. Your organisation must be registered with us as a charitable institution.
      2. 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 of State Revenue.

      How to calculate land tax

      Your liability for land tax is based on land you own at midnight 30 June each year. As an organisation, you are liable for land tax if the total taxable value
      Taxable value

      The lesser of:

      or

      Taxable value is defined in section 16 of the Land Tax Act 2010.

       of the freehold land held for that trust at 30 June is $350,000 or more.

      If your application for a land tax exemption is approved, your total taxable land will exclude the exempt land.

      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.

      Apply for exemption

      To apply for the exemption:

      1. Download Form LT15.
      2. Complete the form and send to us 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, otherwise you may be liable for interest and penalties in addition to the land tax payable.

      Also consider…

      Last updated: 17 August 2026