Know Your Land Use Charge
The Land Use Charge (LUC) is an annual property charge levied on developed land. It is calculated from the assessed area of the property and the gazetted rate for its use category and location.
How LUC is calculated
Annual charge
Assessed Area (m²) × Applicable Rate
The applicable rate depends on the property's use category (residential, commercial, industrial and so on) and its location within the State. Rates are set by the State and reviewed periodically.
Statutory exemptions
Property used exclusively for the following is exempt from LUC:
- Places of worship (religious bodies)
- Public cemeteries and burial grounds
- Registered non-profit educational institutions
- Public libraries
- Palaces of recognised traditional rulers
- Any property specifically exempted by gazette
Have a land transaction to make?
Charges tied to registration — processing, registration, ground rent and penalties — are already assessed and payable online within each application. Read the service guides or open an account to begin.