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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

How to apply for a land tax exemption

Find out how to apply for a land tax exemption. You can apply online for some exemptions.

On this page:

    You can apply online for the following land tax exemptions:

    • the home you live in
    • the home where all beneficiaries of a trust or estate live
    • land used for the business of primary production.

    For other exemption types, you can download a PDF version of the form to complete and send to us by email.

    Home exemption for individuals

    To apply for a home exemption for an individual, you need to complete Form LT12. These options are available:

    • Option 1: Log in to QRO Online to submit the form.
    • Option 2: Complete an online version.

    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 QRO Online accounts and submit 1 application each.

    QRO Online

    Before you start, you must have created your personal QRO Online account. You can create a:

    • quick-access account, to apply for an exemption, update details and submit enquiries
    • full-access account, to manage ongoing land tax obligations for yourself or others.

    If you need help with this, you can:

    1. Log in to QRO Online.
    2. On the Home screen, select Apply for a land tax exemption (under ‘Online forms’).
    3. Enter your identification details and click Next.
    4. Select the LT12 tile.
      The explanatory notes under the tile will help you complete the form.
    5. Complete the form and click Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    1. Log in to QRO Online.
    2. On the Home screen, select the My land tile.
      If you can’t see this tile, you may not have finished verifying your identity.
    3. Select Manage exemptions from the side menu.
    4. Select Lodge new exemption.
    5. Select the LT12 tile.
      The explanatory notes under the tile will help you complete the form.
    6. Complete the form and click Submit.

    Watch a video of the steps to lodge an application.

    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.

    You can check the status 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.

    See how to check your land tax online.

    Online Form LT12

    You can submit Form LT12 online. Read the guide, complete the fields (including the declaration) and press Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    Home exemption for trustees

    To apply for a home exemption as a trustee, you need to complete Form LT13. These options are available:

    • Option 1: Log in to QRO Online to submit the form.
    • Option 2: Complete an online version.

    QRO Online

    Before you start, you must have created your personal QRO Online account. You can create a:

    • quick-access account, to apply for an exemption, update details and submit enquiries
    • full-access account to manage ongoing land tax obligations for yourself or others.

    If you need help with this, you can:

    1. Log in to QRO Online.
    2. On the Home screen, select Apply for a land tax exemption (under ‘Online forms’).
    3. Enter your identification details and click Next.
    4. Select the LT13 tile.
      The explanatory notes under the tile will help you complete the form.
    5. Complete the form and click Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    To manage ongoing land tax for the trust as trustee—after you have set up your personal account and verified your identity—you need to link your personal account to the trust. After you have done that, follow these steps to apply for the exemption.

    1. Log in to QRO Online.
    2. On the Home screen, select the My land tile.
      If you can’t see this tile, you may not have finished verifying your identity.
    3. Select Manage exemptions from the side menu.
    4. Select Lodge new exemption.
    5. Select the LT13 tile.
      The explanatory notes under the tile will help you complete the form.
    6. 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.

    You can check the status 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.

    See how to check your land tax online.

    Online Form LT13

    You can submit Form LT13 online. Read the guide, complete the fields (including the declaration) and press Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    Primary production exemption

    To apply for a primary production exemption, you need to complete Form LT11. These options are available:

    • Option 1: Log in to QRO Online to submit the form.
    • Option 2: Complete an online version.

    QRO Online

    Before you start, you must have created your personal QRO Online account.

    You can create a:

    • quick-access account, to apply for an exemption, update details and submit enquiries
    • full-access account to manage ongoing land tax obligations for yourself or others.

    If you need help with this, you can:

    1. Log in to QRO Online.
    2. On the Home screen, select Apply for a land tax exemption (under ‘Online forms’).
    3. Enter your identification details and click Next.
    4. Select the LT11 tile.
      The explanatory notes under the tile will help you complete the form.
    5. Complete the form and click Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    To manage ongoing land tax for a company or trust—after you have set up your personal account and verified your identity—you need to link your personal account to that entity. After you have done that, follow these steps to apply for an exemption.

    1. 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.)
    2. Select Manage exemptions from the side menu.
    3. Select Lodge new exemption.
    4. Select the LT11 tile.
      The explanatory notes under the tile will help you complete the form.
    5. 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.

    You can check the status 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.

    See how to check your land tax online.

    Online Form LT11

    You can submit Form LT11 online. Read the guide, complete the fields (including the declaration) and press Submit.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    Other land tax exemptions

    For other land tax exemptions, you need to download a PDF form and send to us by email or post.

    We’ll send you a decision notice confirmation after we have processed your exemption claim.

    Also consider…

    Last updated: 19 September 2025