Short term visitor accommodation converted to long term rental exemption

25 May 2023 - The Land Tax exemption for short term visitor accommodation converted to long term rental is extended to 30 June 2024. Subscribe to the SRO Email Service to receive updated details once they become available.

Land tax is normally payable on property that is not your principal place of residence. If its use meets the eligibility requirements below, applicants may qualify for a one year land tax exemption.


The eligibility requirements are:

  • the property must be classified as general land​;
  • a written residential tenancy agreement, within the meaning of the Residential Tenancy Act 1997,for a fixed period of at least 12 months, must have commenced for the property between 15 March 2018 and 30 June ​2024; and
  • ​​the dwelling on the property must have been used as short stay accommodation during the majority of the three​ month period prior to the commencement of the residential tenancy agreement.

Forthe above eligibility criteria, short stay accommodation is a dwelling that is:
  • being used or available for use for monetary gain by the owner as accommodation for a person who is away from their normal place of residence; and  
  • intended to be used as accommodation by that person for not more than four weeks.

How to apply

To apply for the land tax exemption​:
​​​If you are unsure if your property qualifies for this exemption, email us. 

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