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Build to Rent | State Taxes comparison

Home Insights Article Build to Rent | State Taxes comparison

Build to Rent | State Taxes comparison

30/05/2025

Understanding Build-to-Rent (BTR) concessions across Australia can be complex — so we’ve broken it down to make it easier for you to compare the key differences and eligibility criteria in each State and Territory.

This guide provides a clear, side-by-side comparison of BTR definitions, tax concessions, and access requirements across all Australian jurisdictions. If you’re planning a BTR project or need help navigating the rules, get in touch with our property tax experts for tailored advice and strategic support.

SW-Build-To-Rent-comparison-of-states-and-territories-May-2025

How can SW help?

We have helped clients navigate the complexities of the BTR scheme and determine their eligibility requirements. As specialists in property funds and property development, we provide strategic tax advice to support the success of your project.

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Main services: Tax & advisory, Tax for Corporates, Tax for Internationals
Industries: Property & infrastructure
Tags: ACT, BTR, Build to rent, NSW Build to Rent land tax and duty concessions, Property, Property & Infrastructure, Property development, Queensland, South Australia, Tasmania, Victorian BTR projects, WA

Key contact

Stephen O'Flynn, Partner

Director, Tax

Matt Birrell, Partner

Director, Tax
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