How is land tax calculated in NSW?

NSW land tax is calculated on the total taxable value of your land holdings above the $1,075,000 general threshold (frozen until 2027). The rate is $100 plus 1.6% on the amount above the threshold up to the $6,571,000 premium threshold, and 2% above that. Your principal place of residence is generally exempt.

What is the land tax threshold in Victoria?

In Victoria, land tax applies once the total taxable value of your non-exempt land holdings exceeds $50,000. The general rate scale runs from $500 plus 0.2% above $50,000 through to $109,500 plus 2.65% above $3 million.

How much is QLD land tax on $1 million of land value?

For an individual owner in Queensland with $1,000,000 in taxable land value, land tax for 2025–26 is approximately $4,500 — calculated as $500 plus 1.0% of the amount above $600,000 (so $500 + $4,000 = $4,500). Trusts, companies and absentees pay higher rates.

Land Tax Calculator Australia · 2025–26

Australia's land tax calculator, calibrated to every Revenue Office.

Q: Does the Northern Territory have land tax?

No. The Northern Territory is the only Australian jurisdiction that does not impose annual land tax on property owners.

Instant, audited estimates for all eight Australian states and territories — NSW, VIC, QLD, WA, SA, TAS, ACT and NT. Rates for the 2025–26 land tax year verified against Revenue NSW, SRO Victoria, Queensland Revenue Office, RevenueWA, RevenueSA, SRO Tasmania and the ACT Revenue Office.

Step 1 · Choose your jurisdiction

Which state or territory?

Step 2 · Enter your land details

Tell us about your land holdings

Total taxable land value Unimproved / site value

$0$2.5M$5M$7.5M$10M+

Ownership type

Principal place of residence Your home — exempt in every state & territory

Your estimated 2025–26 land tax

New South Wales · Individual owner

— no land tax payable this year

Per month $0

Per week $0

Effective rate 0.00%

Applied bracket —

How this was calculated

Step-by-step breakdown

Rate schedule · NSW · Individual

Land value	Land tax payable

Cross-state comparison

How your land tax compares nationally

Same land value, same ownership type — different jurisdictions. Hover any row to see exactly how each state treats your scenario.

Understanding land tax in Australia

What is land tax and how is it calculated in Australia?

Land tax is an annual state or territory tax on the unimproved value of land you own above a jurisdiction-specific threshold. It applies to investment properties, holiday homes, vacant land and commercial property — but not to your principal place of residence. Every Australian jurisdiction except the Northern Territory imposes land tax.

Unlike council rates, land tax is levied on your aggregated holdings within a single state. Owning three $400,000 blocks in Victoria means you are taxed on $1.2 million — not three separate $400,000 values. This aggregation rule is where many property investors get caught by surprise. Each state sets its own threshold, rate brackets, assessment date, and surcharges for foreign or absentee owners.

Unimproved value only

Land tax is assessed on the value of the land itself — not the buildings or improvements. Your council rates notice or state valuation notice shows this figure.

Aggregation across holdings

All taxable land you own in one state is combined to determine which bracket applies. Interstate holdings are assessed separately in each state.

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Assessment date varies

NSW and Victoria use 31 December. Queensland, WA and South Australia use 30 June. Tasmania uses 1 July. The ACT assesses quarterly.

Home is exempt

Your principal place of residence is exempt in every Australian jurisdiction — subject to the specific occupancy and ownership rules of each state.

Three different property taxes · three different purposes

Land tax vs council rates vs stamp duty — what's the difference?

"Land tax", "council rates", and "stamp duty" are three separate taxes that every Australian property owner eventually runs into. They use similar-sounding inputs (often the same unimproved land value) but fund different levels of government and apply in very different circumstances. Confusing them is one of the most common mistakes we see.

Feature	Land tax	Council rates	Stamp duty
Levied by	State / territory	Local council	State / territory
Frequency	Annual	Annual (usually quarterly bills)	Once, at purchase
Based on	Unimproved land value	Land value (varies by council)	Purchase price / market value
Home exempt?	Yes (PPR)	No	No (concessions apply)
Applies to NT?	No	Yes	Yes

Quick rule of thumb

Council rates fund bins, parks and local roads. Land tax funds the state. Stamp duty is a one-off cost you pay when the title changes hands. If you own the home you live in, you pay council rates every year, you paid stamp duty once, and you pay no land tax at all.

At-a-glance · Individual owner · 2025–26

How much is land tax on a $500,000, $1M or $1.5M property?

Remember: land tax is calculated on the unimproved land value, not the property's sale price. Use the values below as a reference, then use the calculator above to model your exact situation.

State / Territory	$500K land	$1M land	$1.5M land	$2M land	$5M land
NSW	below threshold	below threshold	$6,900	$14,900	$62,900
Victoria	$1,950	$4,650	$9,150	$15,150	$84,650
Queensland	below threshold	$4,500	$12,750	$21,000	$62,500
Western Australia	$500	$1,750	$6,250	$12,550	$66,550
South Australia	below threshold	$835	$4,145	$9,685	$77,221
Tasmania	$1,738	$9,238	$16,738	$24,238	$69,238
ACT (AUV)	$6,093	$12,293	$18,543	$24,793	$62,593
Northern Territory	no land tax	no land tax	no land tax	no land tax	no land tax

Figures are for an individual owner (not trust, company or foreign), 2025–26 assessment year. ACT includes the $1,693 fixed charge and assumes the entered value is the Average Unimproved Value. Tasmania figures are rounded to the nearest dollar.

State by state · 2025–26

Land tax by Australian state and territory

Each Australian jurisdiction sets its own rules. Below are the key settings for 2025–26 at a glance.

New South Wales

NSW Land Tax 2025–26

General threshold: $1,075,000 (frozen to 2027)
Premium threshold: $6,571,000
Top rate: 2.0% above $6.571M
Foreign surcharge: 5% (residential)
Assessment date: 31 December

NSW has Australia's most generous land tax threshold. Many single-property investors pay nothing at all. Administered by Revenue NSW.

Victoria

Victoria Land Tax 2025–26

General threshold: $50,000 (individuals)
Trust threshold: $25,000
Top rate: 2.65% above $3M
Absentee surcharge: 4% (no threshold)
Assessment date: 31 December

Victoria has the lowest threshold in Australia. The 2024–2033 COVID debt levy is built into current rates. Administered by SRO Victoria.

Queensland

QLD Land Tax 2025–26

Individual threshold: $600,000
Company / Trust threshold: $350,000
Top rate: 2.25% (individual), 2.75% (company)
Absentee surcharge: 3% (above $350,000)
Assessment date: 30 June

Only QLD land counts — the 2022 interstate aggregation rule was scrapped. Administered by the Queensland Revenue Office.

Western Australia

WA Land Tax 2025–26

Threshold: $300,000
Flat-fee zone: $300 · $300K–$420K
Top rate: 2.67% above $11M
Foreign surcharge: None
Assessment date: 30 June

WA has a unique flat-$300 bracket. Perth metropolitan properties also attract MRIT at 0.14% above $300,000. Administered by RevenueWA.

South Australia

SA Land Tax 2025–26

General threshold: $833,000 (up from $732K)
Trust threshold: $25,000
Top rate: 2.4% above $3.116M
Foreign surcharge: None
Assessment date: 30 June

SA is the only state that adjusts thresholds annually. 2025–26 rates were gazetted 5 June 2025. Administered by RevenueSA.

Tasmania

Tasmania Land Tax 2025–26

Threshold: $125,000
Lower bracket: 0.45% to $500K
Top rate: 1.5% above $500K
FILTS: 2% (foreign, residential)
Assessment date: 1 July

Tasmania has the simplest rate schedule — just two brackets above the threshold. Administered by SRO Tasmania.

Australian Capital Territory

ACT Land Tax 2025–26

Threshold: None (all investment land taxed)
Fixed charge: $1,693 per year
Top rate: 1.26% above $2M AUV
Foreign surcharge: 0.75% on AUV
Assessment date: Quarterly (from 1 July)

The ACT is unique: no threshold, a fixed annual charge, and quarterly assessments. Administered by the ACT Revenue Office.

Northern Territory

NT Land Tax 2025–26

Land tax: None
Council rates: Still payable
Stamp duty: Still payable on purchase
Foreign surcharge: N/A
Administered by: NT Government

The NT is the only Australian jurisdiction that does not impose land tax — a genuine structural advantage for property investors.

Legitimate strategies

How to reduce your Australian land tax bill

You cannot legally "avoid" land tax if your holdings exceed a threshold, but you can reduce your bill legitimately by using the exemptions and structural choices the law explicitly allows. The list below is general information, not tax advice — always confirm with a registered tax agent before acting.

Claim the principal place of residence (PPR) exemption correctly. Your home is exempt in every state that levies land tax. In NSW, from 1 February 2024, you must own at least 25% of the property to qualify.
Use the primary production land exemption. Land genuinely used for farming — crops, livestock, horticulture — is exempt in most states. Strict use-and-intent tests apply.
Object to an inflated Valuer-General valuation. State valuations can sometimes overstate your site value. Most states allow objections within 60 days of the notice.
Consider ownership structure carefully. Trusts trigger lower thresholds and surcharges in most states. Companies aggregate with related entities. Get advice before restructuring.
Avoid absentee / foreign owner status where possible. Surcharges of 5% (NSW), 4% (VIC), 3% (QLD) and 2% (TAS FILTS) can dwarf the base tax.
Explore build-to-rent and charitable-use concessions. Several states offer 50% or greater concessions for genuine build-to-rent developments.

One thing not to do

Splitting land across multiple entities purely to duplicate thresholds is aggressive and often caught by grouping and aggregation rules — especially in NSW, VIC and QLD. State revenue offices actively audit these arrangements.

Before you calculate

How to find your taxable land value

Land tax is based on the unimproved site value of your land — not the market price of the house, unit or commercial building on it. This is typically much lower than what you paid for the property. Where to find it:

Your council rates notice

Every Australian council rates notice shows the land value used by the state Valuer-General. It's usually the clearest source.

Your state land tax assessment

If you've received a land tax assessment before, it shows the exact taxable value used. NSW also offers Land Tax Online.

Valuer-General property search

Most states run free property-value lookup tools (e.g. valuergeneral.nsw.gov.au, landata.vic.gov.au, Landgate WA).

Averaging mechanisms

NSW uses a 3-year average of land values. ACT uses a 5-year Average Unimproved Value (AUV). Other states use single-year values.

Common questions

Frequently asked questions

How do I calculate land tax in NSW?

NSW land tax is calculated on the aggregated taxable value of all land you own in New South Wales above the general threshold of $1,075,000 (frozen for 2025 and 2026). For land between $1,075,000 and $6,571,000, the tax is $100 plus 1.6% of the value above $1,075,000. Above $6,571,000, it is $88,036 plus 2.0% of the excess. Foreign owners pay an additional 5% surcharge on residential land with no threshold. Enter your unimproved land value into the calculator above for an instant estimate.

What is the land tax threshold in NSW in 2026?

The NSW general land tax threshold is $1,075,000 for the 2026 land tax year. The premium threshold is $6,571,000. Both were frozen at these values from 1 January 2025 following the 2024–25 NSW Budget, and will be reviewed by 1 June 2027.

How much will land tax be in NSW?

For an individual owner in NSW: $0 below $1,075,000 · $2,100 at $1.2M · $6,900 at $1.5M · $14,900 at $2M · $62,900 at $5M. The premium 2% rate kicks in above $6,571,000. Foreign owners pay an additional 5% surcharge on residential land from the first dollar.

How is the land tax calculated in Victoria?

Victorian land tax is calculated on the total site value of all your taxable land above the $50,000 threshold. A flat $500 applies between $50,000 and $100,000, and a flat $975 between $100,000 and $300,000. Progressive rates then run from $1,350 + 0.3% above $300,000 up to $31,650 + 2.65% above $3,000,000. Current rates include the temporary COVID debt levy (2024–2033). Absentee owners pay an additional 4% surcharge on the full value.

How much land tax do I pay in Victoria on a property worth $500,000?

If the land value (not the full property price) is $500,000, Victorian land tax for an individual is $1,350 + 0.3% of $200,000 = $1,950. Important: land tax is assessed on the unimproved site value only, which is usually well below the market price. A $500,000 home typically has a site value well below $500,000 — check your council rates notice for the correct figure.

How do I calculate land tax in QLD?

Queensland land tax for individuals uses a $600,000 threshold. Between $600,000 and $999,999 it is $500 plus 1.0 cent per dollar above $600,000. Between $1,000,000 and $2,999,999 it is $4,500 plus 1.65 cents per dollar above $1,000,000, rising to 2.25% above $10,000,000. Companies and trusts have a lower $350,000 threshold with higher rates. Foreign owners pay an additional 3% surcharge on value above $350,000.

How is land tax calculated in WA?

Western Australia's threshold is $300,000. A unique flat $300 applies between $300,001 and $420,000. From $420,001–$1M it is $300 plus 0.25% of the excess. Rates then step up: $1,750 + 0.9% above $1M; $8,950 + 1.8% above $1.8M; $66,500 + 2% above $5M; and $186,500 + 2.67% above $11M. WA does not impose a foreign-owner surcharge. Metropolitan properties may attract the MRIT at 0.14% above $300,000.

Do I have to pay land tax in WA?

You only pay WA land tax if the aggregated unimproved value of all taxable land you own in Western Australia at midnight on 30 June exceeds $300,000. Your principal place of residence and primary production land are exempt. If your combined taxable holdings are $300,001 or more, you must self-assess and lodge a return with RevenueWA — registration is not automatic.

How do I avoid land tax in NSW?

You cannot "avoid" NSW land tax if your taxable land exceeds the threshold, but you can legitimately reduce it by: claiming the principal place of residence exemption (you must own at least 25% of your home from 1 February 2024); using the primary production land exemption for genuine farming; keeping each ownership structure's aggregated land value below $1,075,000 where possible; and objecting to the NSW Valuer General's land value if it appears inflated. Aggressive avoidance schemes attract penalties — seek advice from a registered tax agent.

How to avoid paying land tax in Victoria?

Legitimate ways to reduce Victorian land tax include: ensuring your PPR exemption is correctly applied; using the primary production land exemption; structuring trust ownership carefully (trusts have a $25,000 threshold plus 0.375% surcharge); avoiding absentee owner status to escape the 4% surcharge; and objecting to an inflated Valuer-General site value. Build-to-rent, charitable land and rooming house exemptions are also available.

What is the difference between council rates and land tax?

Council rates are charged by your local council to fund local services (rubbish, parks, roads), apply to every property regardless of value, and cannot be avoided by claiming your home as your residence. Land tax is an annual state tax on the unimproved value of investment land above a threshold, and your principal place of residence is exempt. Stamp duty is a separate one-off tax paid only when you buy property. All three can use the same unimproved land value as a starting point in some jurisdictions, but they fund different levels of government.

How do I check my land tax in NSW?

Check your NSW land tax through Land Tax Online at revenue.nsw.gov.au using your Client ID and Correspondence ID from your assessment notice. You can look up your unimproved land value at the NSW Valuer General's property search at valuergeneral.nsw.gov.au. Assessments are issued from January each year based on land owned at midnight on 31 December the previous year.

Is my home subject to land tax?

No. Your principal place of residence is exempt from land tax in every Australian state and territory that imposes it, provided you meet the occupancy rules. In NSW, from 1 February 2024, you must own at least 25% of the property to claim the exemption. Investment properties, holiday homes and vacant land do not qualify for the PPR exemption.

Does the Northern Territory have land tax?

No. The Northern Territory is the only Australian jurisdiction that does not impose land tax. NT property owners pay council rates and stamp duty on purchase, but face no annual state-level land tax on investment properties, vacant land, or commercial land.

Can I claim land tax as a tax deduction?

Yes. If the land is used to produce rental income, the land tax you pay is generally deductible against rental income as a property-holding cost. You cannot claim land tax on your principal place of residence (which is exempt anyway). Keep your assessment notices and payment receipts. This calculator is general information only, not tax advice.

Official rate sources · verified for 2025–26

Important — this is an estimate, not a tax ruling This calculator provides general information for the 2025–26 land tax year based on published Revenue Office rates. It does not constitute tax, legal or financial advice. Actual liability may differ based on exemptions, ownership structure, trust type, joint-ownership rules, partial exemptions, build-to-rent concessions, vacant residential land tax (Victoria), the metropolitan region improvement tax (WA), and individual circumstances. Always verify against your official assessment notice or consult a registered tax agent before acting on any figure shown here.