COVID-19 Land Tax Relief NSW


This program provides commercial and residential landlords with land tax relief.

Open
Close date: 31 Dec 2021.

What do you get?

Refund amounts vary.

Who is this for?

NSW commercial and residential landlords.

Overview

Commercial or residential landowners who have reduced  their tenants’ rent due to COVID-19, between 1 July 2021 and 31 December 2021, may be eligible for land tax relief.

The relief is a reduction in the 2021 land tax payable on the parcel of land where rent relief has been given to the tenant who occupies that land.

The land tax reduction will be the lesser of:

  • the amount of rent reduction provided to an eligible tenant for any period between 1 July 2021 and 31 December 2021, or
  • 100% of the land tax attributable to the parcel of land leased to the tenant.

What are the eligibility criteria?

To be eligible, you must:

  • be leasing property on your parcel of land to: 
  • have reduced the rent of the affected tenant for any period between 1 July 2021 and 31 December 2021
  • have provided the rent reduction without any requirement for it to be paid back at a later date
  • have a 2021 land tax liability attributable to the parcel of land where the rent reduction has been given.

How do you apply?

Find out more about eligibility and how to apply at COVID-19 Land Tax Relief.

Contact information