Home Business Land Tax Concession

Land Tax is normally payable on the part of your principal residence where it is being used for business purposes.

However if this use meets the eligibility requirements of a Qualifying Home Business, Land Tax may not be payable.

Your Home Business may qualify for the concession if:

  • the business is operated from a permanent residential building on land that is the property owners principal residence; and
  • operation of the business occupies no more than 50 per cent of the residential premises floor area; and
  • the business is operated by the land owner or by their spouse, sibling, child or parent; and
  • the business is operated from a standard residential building e.g. house, garage or shed (the concession does not apply to a dedicated workshop or commercial building); and
  • the land is the only permanent business premises of the business owner.

The Qualifying Home Business Concession Guideline provides more information about eligibility requirements, or refer to the Frequently Asked Questions.

To apply, please use the Application for Home Business Concession.

If still uncertain whether your Home Business qualifies for this concession, please contact the State Revenue Office.

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