Skip to main content Skip to home page

Special land tax is a one-off tax charged in certain circumstances where land that has been exempt from land tax ceases to be exempt land. However, if the exemption is ceases on or after 16 December 2020, special land tax does not apply.

If special land tax does apply, it is charged at a rate of 5.0% of the taxable value (site value) of the land and is imposed on the date that the land ceases to be exempt. 

If you are an absentee owner, you will be charged either:

  • 7.0% if the land ceased to be exempt from 2020,
  • 6.5% if the land ceased to be exempt from 2017, and
  • 5.5% if the land ceased to be exempt in 2016.
Last modified: 18 October 2021


Take a moment to tell us why. If you'd like a response to your feedback, please contact us online instead.
Back to top