Key Changes to Land Tax in 2026
Eligibility criteria for the principal place of residence exemption
From the 2026 land tax year onwards, all property owners will need to meet the updated eligibility criteria to keep claiming the principal place of residence (PPR) exemption. To qualify, those living in the property must have a total ownership of 25%.
If you’re affected by this change and no longer qualify, you’ll need to update your records through Land Tax Online to remove the PPR exemption. Visit the Update land tax details page for step-by-step instructions on how to update your information.
You can read more about Preparing for the 2026 land tax year | Revenue NSW here
