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Land tax exemption – newly built houses (Extended)

About this initiative

The Government is providing a three-year land tax exemption for all newly built housing that is made available for long-term rental. The exemption applies for the three financial years after the date that an occupancy certificate is issued.

Eligibility Criteria

To qualify for this initiative:

  • The land must be classified as general land (for land tax purposes);
  • Each dwelling on the land must be new (that is, it must not have been occupied or sold as a place of residence);
  • A written residential tenancy agreement, within the meaning of the Tasmanian Residential Tenancy Act 1997, must be in place for at least one of the properties for a fixed period of at least 12 months; and
  • If there is more than one dwelling on the land, you must intend to put in place a written residential tenancy agreement, as described above, for all other dwellings.


This initiative is available from 8 February 2018 to 30 June 2023. This is an extension from the original expiry date of 7 February 2021.

More Information

More information is available on the State Revenue Office website.

For general enquiries, email, call (03) 6166 4400 or 1800 001 388 (weekdays, 9:00am – 5:00pm).