With the latest COVID-19 health advice to stay home, we strongly advise you to use our website or call 13 77 88, rather than visit a service centre. Visit our COVID-19 page for information and advice on the assistance available for NSW residents and businesses.

Stay home: use online transactions or call 13 77 88
COVID-19 assistance

Text size

Introduction

If you’re a  commercial or residential  landowner who has reduced  your tenants’ rent due to COVID-19, between 1 July 2021 and 31 December 2021, you may be eligible for the NSW Government’s land tax relief.   

The relief will be a reduction in the 2021 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 you provided to an eligible tenant for any period between 1 July 2021 and 31 December 2021, or
  • 100 per cent of the land tax attributable to the parcel of land leased to that tenant.

Land tax relief will:

  • be paid to you as a refund if you've already paid your land tax

  • be used to offset the balance of the amount of land tax payable if you have not yet completed payment.

Note: A residential tenancy support payment for properties tenanted in NSW is also available.
If you're a residential landlord, you can apply for either the land tax relief or the residential tenancy support payment. You cannot apply for both, so you'll need to decide which is more appropriate for you, before applying.

Eligibility

To be eligible for relief on your 2021 land tax,  you’ll need to: 

  • be leasing property on your parcel of land to: 
    • a commercial tenant who has: 
      • an annual turnover of up to $50 million, and is eligible for the:
        • Micro-business COVID-19 Support Grant
        • 2021 COVID-19 NSW Business Grant and/or
        • JobSaver scheme, or
    • a residential tenant who has lost 25% or more of household income due to COVID-19.  
  • 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.

If you're not eligible for land tax relief you can request an extended payment arrangement for your land tax if necessary. 

Note: You can still apply for this period of land tax relief, even if you applied for any of the previous relief periods, provided you meet all the eligibility requirements.

What you need

  • a  MyServiceNSW Account – you can create one when you start your application
  • your proof of identity  
  • application contact details  
  • your land tax client ID  
  • your land tax correspondence ID  
  • the land details the relief is being applied for
  • Electronic Funds Transfer (EFT) details
  • details of all eligible tenants, including ABN/ACN for commercial tenants 
  • evidence of:
    • your rental reduction for the 1 July to 31 December 2021 period. This can include:  
      • copies of tenancy agreements proving rental reduction
      • rental ledgers
      • a letter from your property manager.
    • your commercial (if applicable) tenants' eligibility to be approved for the:
      • Micro-business COVID-19 Support Grant
      • 2021 COVID-19 NSW Business Grant and/or
      • JobSaver scheme.
    • your residential tenants' financial distress due to COVID-19 (if applicable). This can include one of the following:
      • a statement from your tenant(s) explaining how they have been impacted by COVID-19
      • copies of written communication between you and the tenant(s)
      • a letter from the property manager.

Note: You must have your tenants' permission to share their information with Revenue NSW.  

Proof of identity

Two proof of identity documents are required. They may include but are not limited to:

  • Australian driver licence
  • Medicare card
  • Australian passport
  • Australian birth certificate
  • Australian travel visa
  • Australian citizenship certificate
  • Australian certificate of registration by descent
  • Australian ImmiCard
  • Australian marriage certificate
  • Pensioner concession card.

How to apply

  1. Check the eligibility criteria.

  2. Gather the required documents.   

  3. Select the ‘Apply online’ button.   

  4. Log in or create your MyServiceNSW Account.   

  5. Select and verify your identity documents.  

  6. Enter your contact details. Revenue NSW will use these details to get in touch with you if they need to.

  7. Enter your land tax client and correspondence ID.     

  8. Select which property the land tax relief is being claimed for.     

  9. Select if your tenant is residential or commercial.   

  10. Enter your rental reduction details.   

  11. Upload supporting documents that show the rental reduction.   

  12. Enter your bank details.     

  13.  Review your application.     

  14.  Select the Declaration boxes and submit your application.   

Note:  Once you've submitted your application you’ll receive a confirmation email. Revenue NSW will review your application and advise you of the outcome. If further information is required they will contact you.

More information

  • You're able to apply for multiple properties at the same time.
  • Only select one bank account per person.
  • If there’s been a change of circumstances or eligibility since your initial application, you can resubmit your application.
  • If you're submitting this application on behalf of a landlord, you’ll need to have the authority to do so.
  • There is no requirement for rent reduction negotiations to have been concluded when you apply for land tax relief.
  • Providing false or misleading information will incur penalties.