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Charitable organisations

Land owned or used by a charitable organisation may be exempt.

Key information

Land may be exempt from land tax if it is: 

  • used and occupied by a charity exclusively for charitable purposes (current charity exemption) 
  • vacant but owned by a charity, which plans to use it exclusively for charitable purposes in future (vacant land charity exemption) 
  • owned by a charity, leased for outdoor sporting, recreational, cultural or similar activities, and available for public use for those activities (charity outdoor leasing exemption). 

Refer to Revenue Ruling LTA-009v2 to learn more about the requirements. 

Before 2022 

Refer to Revenue Ruling LTA-004 and Revenue Ruling LTA-005 to learn more about exemption requirements before 2022. 

Partial exemption 

If only part of the land meets the exemption requirements, then only that part of the land is exempt. For example, if only 40% of the land is used and occupied by a charity exclusively for charitable purposes, then only 40% of the land is exempt. The other 60% of the land is taxable land unless another exemption applies. 

Land tax is generally calculated on the total taxable value of all the land you own. However, each taxable land (or part of land) owned by a charity is assessed as if it is the only land owned by the charity.  

​Apply for an exemption 

The owner of the land must apply for the exemption via My Land Tax or by contacting us.

You should pay your land tax while you wait for our decision. If your land is exempt, we will refund any overpaid tax. 

Change in circumstances 

If your circumstances change, you may no longer qualify for an exemption and you must write to us as soon as possible. 

This includes changes to: 

  • the aims and objectives of your organisation 
  • the principal activities and services of your organisation 
  • the way the land is used. 

Omissions and errors 

Contact us if you think you have incorrectly received an exemption. 

You must notify us of any errors or omissions in your assessment within 60 days of the issue date of your assessment. Penalties may apply if you do not notify us within this time. 

Updated: 6 January 2026