Land tax concessions for qualifying home based businesses

Overview

Land Tax normally applies to the part of your principal residence being used for business purposes. However, if its use meets the eligibility requirements of a qualifying home business, land tax may not be payable.

Check if you can apply

Your home business may qualify for the concession if:

• the business is operated from a permanent residential building on land that is the landowner's principal residence
• the operation of the business occupies no more than 50 per cent of the residential premise's floor area
• the business is operated by the landowner or by their spouse, sibling, child or parent
• the business is operated from a standard residential building e.g. house, garage or shed (the concession does not apply to a dedicated workshop or commercial building)
• the land is the only permanent business premises of the business owner.