Apply for a primary production land exemption

Steps to apply for an exemption for farming land.

Steps to apply via My Land Tax

The owner of the land must apply for the exemption via My Land Tax.

If you are already registered for My Land Tax, log in using your email address and password.

If you are using My Land Tax for the first time, you must register.

From the My Land Tax home screen:

Select ‘Manage properties’.
From the ‘Manage property’ drop-down menu next to the relevant land, select ‘I farm here and want to apply for a primary production land exemption’.
Answer the questions about how the land is used to help us work out whether you are eligible for an exemption.

Once you complete your application, you can track its progress in My Land Tax (select ‘Track submissions’ on the home screen).

We will contact you if we need more information.

Apply via My Land Tax following the steps above.

Apply via My Land Tax, providing evidence of:

certification of primary production, such as your National Livestock Identification Service property identification code (PIC)
the date primary production started
the type of primary production
primary production sales
the person carrying out the primary production
the number of stock carried on and off the land and/or the volume of harvested produce, if applicable
lease agreements with primary producers leasing the land, if applicable.

Apply via My Land Tax.

You must give information set out in Revenue Ruling LTA-011.

Land may be exempt if it is being prepared for primary production and will be eligible for a primary production land exemption in future.

Updated: 8 January 2026