Exemptions and concessions for land tax
Certain properties may be exempt or eligible for concessions.
- Buying property
- Costs of buying and owning a property
- Help to buy a property
- If I buy residential property, what taxes, duties and benefits are involved?
- First Home Owner Grant
- Understanding the First Home Owner Grant
- Will I be eligible for the First Home Owner Grant?
- Applying for the First Home Owner Grant
- Approved agents for the First Home Owner Grant
- Lodgement guide for the First Home Owner Grant
- Repay the First Home Owner Grant
- Objections for First Home Owner Grant
- Appeals for First Home Owner Grant
- First home buyer relief after family violence
- Land transfer (stamp) duty
- Understanding land transfer (stamp) duty
- Land transfer (stamp) duty calculator
- Pay your land transfer duty assessment notice
- Dutiable value of a property
- Understanding the dutiable value of a property
- Valuation of land for duty purposes
- Fixtures and duty
- Retirement villages and dutiable value
- Water entitlements
- Concessions, exemptions and waivers
- Spouse and partner exemption
- Charities duty exemption
- Apply for a duty exemption for charities
- Exemption for a transfer to a qualifying person with a disability
- Principal place of residence duty concession
- Principal place of residence (PPR) concession
- Apply for a principal place of residence (PPR) duty concession
- First home buyers
- First home buyer duty exemption or concession
- Apply for a first home buyer duty exemption or concession
- First home owner with family exemption or concession
- Apply for a first home owner with family duty exemption or concession
- Off-the-plan duty concession
- Understanding the off-the-plan duty concession
- Strata apartments and townhouses temporary concession
- Apply for an off-the-plan concession
- Pensioner and concession cardholder duty reduction
- Pensioner land transfer (stamp) duty calculator
- Pensioner and concession cardholder duty reduction (contracts signed on or after 1 July 2023)
- Pensioner and concession cardholder duty reduction (contracts signed before 1 July 2023)
- Approved Commonwealth concession cards
- Apply for a pensioner duty exemption or concession
- Farms
- Family farm exemption
- Young farmer duty exemption or concession
- Apply for a young farmer duty exemption or concession
- Residential property up to $1 million
- Concession or exemption for City of Melbourne residential property transactions
- Concession or exemption for property in Melbourne’s Capital City Zone
- Waiver for residential property transactions of up to $1 million
- Managing duty transactions
- Evidentiary Requirements Manual
- Complete a Digital Duties Form
- Digital Duties Form – frequently asked questions
- Guide to the Digital Duties Form
- Complete a notice of acquisition
- Completing an ELNO lodgement
- Apply for a duty refund (reassessment)
- Public lodgement steps for a duty assessment or refund
- Public lodgement frequently asked questions
- Using Duties Online
- Reset your Duties Online password
- Duties Online - frequently asked questions
- Duties Online lodgement category checklist
- Complex Duties Online transactions - frequently asked questions
- Transaction types
- Sub-sales and duty
- Changes in beneficial ownership of property without changing legal ownership
- Deceased estates and duty
- Lodgement category (transfers)
- Duty payable on late settlement and default interest
- Land use entitlements
- Economic entitlements
- Understanding economic entitlements
- Economic entitlements - frequently asked questions
- Guide to lodging economic entitlements in Duties Online
- Paying duty on the acquisition of an economic entitlement
- Companies and trusts
- Duty and trusts
- Duty and trusts - frequently asked questions
- Limited recourse borrowing arrangements (custodian trusts and holding trusts)
- Exemptions and concessions
- Regional commercial, industrial and extractive industries property concession
- Corporate reconstruction concession
- Corporate consolidation concession
- Exemption for special disability trusts
- Foreign purchasers of property
- Understanding foreign purchaser additional duty
- Foreign purchaser - frequently asked questions
- Foreign purchaser additional duty and discretionary trusts
- Foreign purchaser status checklist
- Apply for an exemption from the foreign purchaser additional duty
- Property clearance certificates
- Understanding property clearance certificates
- Apply for a property clearance certificate
- Apply for a property clearance certificate update
- Become a registered user of our clearance certificates portal
- Notes to property clearance certificates - land tax
- Notes to property clearance certificates - commercial and industrial property tax
- Notes to property clearance certificates - windfall gains tax
- Duty on leases and transfers
- Duty on the grant, transfer or surrender of a lease
- Lodge and pay duty under lease provisions
- Landholder duty
- Understanding landholder duty
- Land holdings
- Exemptions and concessions
- Examples of landholder duty calculations
- Relevant acquisition lodgement and payment obligations
- Am I liable to pay landholder duty?
- Landholder duty - decision tools
- Am I liable to pay landholder duty on an acquisition in a listed company or trust?
- Am I liable to pay landholder duty on an acquisition in a private unit trust scheme?
- Am I liable to pay landholder duty on an acquisition in a private company?
- Apply to register a trust
- Trust registrations
- Apply for registration as a declared wholesale unit trust scheme
- Apply for registration as a declared public unit trust scheme
- Apply for registration as an imminent wholesale unit trust scheme
- Apply for registration as a wholesale unit trust scheme
- New to land tax
- Site values and land tax
- Understanding your land tax assessment
- Example of land tax calculation
- Do I have to pay land tax?
- Exemptions and concessions for land tax
- Discount for build-to-rent developments
- Family or domestic violence land tax relief
- Principal place of residence
- Principal place of residence (PPR) exemption from land tax
- Apply for a principal place of residence exemption from land tax
- Changes to your principal place of residence exemption
- Exemption for construction or renovation of a principal place of residence (PPR)
- Respond to a land tax PPR investigation
- Primary production land
- Primary production land (PPL) exemption
- Apply for a primary production land (PPL) exemption
- Greater Melbourne and urban zones
- Other exemptions
- Less common exemptions and concessions
- Charitable organisations
- Apply for a charitable land tax exemption
- Rooming houses
- Paying land tax
- Pay your land tax assessment
- Hardship relief for land tax
- Land tax overpayment
- Register for BPAY View
- Managing your land tax
- Register for My Land Tax
- View or download your land tax assessment
- Update or correct your land tax assessment
- Change contact details for land tax
- Authorise a representative for land tax
- Receiving land tax assessments via myGov
- Objections and refunds
- Object to the site or capital improved valuation of your land
- Objections to land tax assessments
- Joint owners
- Joint ownership assessments
- Understanding the joint ownership deduction
- Joint owner examples (no individual deductions)
- Deceased estates
- Deceased estates and land tax
- Commencement of administration of deceased estate
- Completion of administration of deceased estate
- Absentee owner surcharge
- Understanding the absentee owner surcharge
- Do I have to pay the absentee owner surcharge?
- Notify us of your absentee owner status
- Absentee individuals
- Absentee corporations
- Apply for an exemption from the absentee owner surcharge
- Absentee owners and joint owner assessments
- Absentee owner surcharge definitions
- Absentee trusts
- About absentee trusts
- Absentee discretionary trusts
- Absentee fixed trusts
- Absentee unit trusts
- Absentee chain of trusts (sub-trusts)
- Companies and trusts
- Trust structures and land tax
- Trusts and land tax
- Land tax trust calculator
- Trustee to notify of a trust acquisition of an interest in land
- Trustee of a discretionary trust to nominate a subsequent beneficiary
- Trustee to nominate a PPR/subsequent PPR beneficiary
- Trustee notification of beneficial interests and unitholdings
- Grouping and land tax
- Vacant residential land tax
- Understanding vacant residential land tax
- Exemptions from vacant residential land tax
- Commercial residential premises
- Vacant residential land tax calculator
- Make a notification
- Understanding your vacant residential land tax assessment
- Pay your vacant residential land tax assessment
- Object to vacant residential land tax
- Short stay levy
- Understanding the short stay levy
- Register for the short stay levy
- Calculation guide with examples
- Complete a declaration that premises are not short stay accommodation
- Lodge a short stay levy return
- Pay the short stay levy
- Emergency services and volunteers fund
- Understanding the emergency services and volunteers fund
- Emergency services volunteers fund calculations and discounts
- Emergency services and volunteers fund calculator
- Windfall gains tax
- Understanding windfall gains tax
- Update or make a change to your windfall gains tax assessment
- Buying and selling land subject to windfall gains tax
- Exemptions and exclusions
- All exemptions and exclusions
- Residential land exemption
- Charitable or university land
- Transitional arrangements
- Defer or pay windfall gains tax
- Defer a windfall gains tax liability
- Elect to defer the windfall gains tax
- Pay your windfall gains tax assessment
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- Grouping
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- Reset your PTX Express password
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- Exempt wages and organisations
- Wages exempt from payroll tax
- Payroll tax A-Z of taxable or exempt items
- Organisations exempt from payroll tax
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- Entry into the reform
- Obligations and administrative guidance for CIPT
- Dealings in properties that have entered the reform
- Non-standard dealings in properties that have entered the reform
- Changes of use of property
- Assessments and objections for CIPT
- Growth areas infrastructure contribution
- Understanding the growth areas infrastructure contribution
- GAIC land and administration
- What type of certificate should I apply for?
- Apply for a GAIC certificate
- Lodge a GAIC acquisition statement
- Lodge a GAIC notification of a building permit application
- Exemptions, no liability and exclusions
- Exemptions from GAIC
- No GAIC liability events
- Excluded GAIC events
- GAIC and schools
- Apply for a GAIC exemption
- Apply for a certificate of no GAIC liability
- Documentation required for a No GAIC Liability Certificate application
- Defer or pay GAIC
- Deferral of your GAIC
- Elect to defer GAIC
- GAIC deferral thresholds, indexation and interest
- Work-in-kind agreements
- Staged payment arrangements
- GAIC staged payment interest calculator
- Make a staged GAIC payment
- Make a GAIC payment
- Relief in exceptional circumstances
- Metropolitan planning levy
- Understanding the metropolitan planning levy
- Metropolitan planning levy certificates
- Apply for a metropolitan planning levy certificate
- Apply for a revised metropolitan planning levy certificate
- Pay your metropolitan planning levy
- Insurance duty
- Understanding insurance duty
- Abolition of duty on business insurance premiums
- Register as an insurer in Victoria
- Update your details as an insurer
- Lodge a return as an insurer
- Lodge a return as an insured person
- Pay your insurance duty
- Issues arising from the coronavirus pandemic for life insurers
- Wagering and betting tax
- Understanding wagering and betting tax
- Calculating net wagering revenue
- Lodge a return and make a payment
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- Wagering and betting tax grouping
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- Understanding keno tax
- Lodge a keno tax monthly return and make a payment
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- Cancel your keno tax registration
- Livestock duty
- Understanding livestock duty
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- Livestock duty calculator
- Lodge a return as an approved agent
- Lodge statement as vendor or owner’s agent
- Pay your livestock duty
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- Apply for a liquor subsidy
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- Exemptions and concessions
- Drive-away deals 2025-26
- Licensed motor car traders
- Apply for an exemption, concession or refund from motor vehicle duty
- Lodge a change of use
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