Free tool
Land Tax Calculator
Work out a year's land tax on your investment land in any Australian state or territory, at the rates for the current land tax year — and see what the same land would cost in every other state.
Your land
Land tax this year
$6,900
New South Wales, 2026 land tax year
About a week
$133
0.46% of the land value a year
What applies
Above the $1,075,000 general threshold: $100 plus 1.6% of the value above it.
- NSW taxes the average of your land's last three values, for land you own at midnight on 31 December (for 2026, the values set on 1 July 2023, 2024 and 2025).
- Your home and land used for primary production are generally exempt. Land held by a trust or a company, and land owned by foreign or absentee owners, is often taxed on a different scale.
The same land in every state
$1,500,000 of taxable land owned by an individual, at each state’s own rates. In the ACT it is read as one rented home; in WA, inside the Perth metropolitan region.
| State | Threshold | Land tax a year |
|---|---|---|
| New South Wales | $1,075,000 | $6,900 |
| Victoria | $50,000 | $9,150 |
| Queensland | $600,000 | $12,750 |
| Western Australia | $300,000 | $7,930 |
| South Australia | $936,000 | $2,820 |
| Tasmania | $125,000 | $16,738 |
| Australian Capital Territory | None | $18,628 |
| Northern Territory | — | $0 |
How it is worked out
| Taxable land value | $1,500,000.00 | |
| Tax on the first $1,075,000 | $100.00 | |
| + | 1.6% of the $425,000 above $1,075,000 | $6,800.00 |
| = | Land tax for the year | $6,900.00 |
General information only — an estimate, not an assessment. Rates and thresholds were checked against each revenue office on 6 October 2026 and are for an individual owner in the current land tax year; states change them, most every year. It does not apply exemptions or test eligibility for them, and it does not model land held by trusts or companies, foreign or absentee owner surcharges, or Victoria’s vacant residential land tax. Your state revenue office’s assessment notice is the amount payable. Our Credit Guide sets out who we are and how we are licensed.
How land tax is worked out
Land tax is a yearly state tax on the land you own, other than your home. Each state and territory sets its own rates, and every one except the ACT works the same way: add up the land value of all the taxable land you own in the state, take away the tax-free threshold, and apply the state’s scale to the rest.
It is charged on the land value — the land alone, without the house — not on the price you paid. In NSW, the 2026 threshold is $1,075,000, so $1,500,000 of investment land attracts $100 plus 1.6% of the $425,000 above it: $6,900 a year.
Land tax on the same land in every state
A year’s land tax for an individual, on $1,000,000 and $2,000,000 of taxable land. In the ACT the value is read as one rented home; Western Australia’s figure is before the Perth metropolitan levy.
| State or territory | Threshold | $1,000,000 | $2,000,000 |
|---|---|---|---|
| New South Wales | $1,075,000 | $0 | $14,900 |
| Victoria | $50,000 | $4,650 | $15,150 |
| Queensland | $600,000 | $4,500 | $21,000 |
| Western Australia | $300,000 | $1,750 | $12,550 |
| South Australia | $936,000 | $320 | $7,800 |
| Tasmania | $125,000 | $9,238 | $24,238 |
| Australian Capital Territory | None | $12,378 | $24,878 |
| Northern Territory | No land tax | $0 | $0 |
The thresholds differ by more than the rates. Victoria starts charging at $50,000 of land and Tasmania at $125,000, while NSW does not start until $1,075,000 — so a modest investment property can cost hundreds a year in one state and nothing in another.
State by state
- New South Wales. A general threshold of $1,075,000 and a premium threshold of $6,571,000, frozen since 2025. $100 plus 1.6% above the first; $88,036 plus 2% above the second. Land values are averaged over three years.
- Victoria. Charges from $50,000 of land: a flat $500, then $975 from $100,000, then rates from 0.3% above $300,000 rising to 2.65% above $3 million. These rates apply to the 2024 to 2033 land tax years.
- Queensland. Individuals pay from $600,000: $500 plus 1% of the value above it, rising in bands to 2.25% above $10 million. Companies and trusts are taxed from $350,000.
- Western Australia. Nothing up to $300,000, a flat $300 to $420,000, then rates from 0.25% to 2.67%. Land in the Perth metropolitan region also pays the metropolitan region improvement tax, 0.14% of the value above $300,000.
- South Australia. A 2026–27 threshold of $936,000, indexed each year to land values, then 0.5% rising to 2.4% above $3,504,000. Land held on trust can be taxed at trust rates from $25,000.
- Tasmania. Charges from $125,000: $50 plus 0.45% of the value above it, and $1,737.50 plus 1.5% above $500,000.
- The ACT. Taxes each residential property that is not your home — rented or vacant — on its own, from the first dollar: a fixed charge of $1,778 a year plus 0.54% to 1.26% of its average unimproved value, billed by the quarter.
- The Northern Territory. No land tax.
What is exempt
Your home — your principal place of residence — is exempt everywhere, as long as you meet the conditions, which usually mean living in it. Land used for primary production is generally exempt too. States also exempt some land owned by charities, retirement villages and others, and several give relief when you are moving between homes or building one. None of these is tested here: the calculator taxes whatever value you enter.
Who it does not cover
- Trusts and companies. Several states tax land in a trust or company on a different scale: NSW gives special and discretionary trusts no threshold, Victoria and South Australia have trust surcharge rates, and Queensland taxes companies and trusts from $350,000.
- Foreign and absentee owners, who pay a surcharge on top in several states — in Queensland, for example, an extra 3% for foreign companies and trusts — and in the ACT a foreign ownership surcharge every year.
- Victoria’s vacant residential land tax, a separate tax on homes left empty for more than six months of a year.
How you hold property — in your own name, jointly, or through a trust or company — changes the land tax as much as where it is, and it is far easier to get right before you buy.
Land tax and your returns
On an investment property, land tax is a running cost like rates and insurance, and it is deductible against the rent. It is also one reason the same yield can leave different money in your pocket in different states. The property cash flow calculator counts it with the other costs, and the negative gearing calculator shows what the deductions are worth at your tax rate. Buying first? The stamp duty calculator covers the cost of getting in.
Rates and thresholds checked against each revenue office on 6 October 2026.
Frequently asked questions
How much land tax will I pay on $1,000,000 of land?
It depends on the state. For an individual, a year's land tax on $1,000,000 of taxable land is $0 in NSW, $0 in the Northern Territory, $320 in South Australia, $1,750 in Western Australia, $4,500 in Queensland, $4,650 in Victoria, $9,238 in Tasmania and $12,378 in the ACT — the ACT figure being for a single rented home, and Western Australia's $2,730 once the Perth metropolitan levy is added.
Do I pay land tax on my home?
Not on the home you live in. Every state that charges land tax exempts your principal place of residence, subject to conditions such as actually living there, and the ACT charges land tax only on homes that are rented out or left vacant. It is investment land — and holiday homes and vacant land — that land tax is aimed at.
Is land tax based on what I paid for the property?
No. It is charged on the value of the land alone, without the house — called the land, site or unimproved value — as set by each state's Valuer-General, usually well below the price. NSW averages your last three land values and the ACT up to five, which smooths out a jump in any one year. For a unit, the land value is your share of the whole block.
Is land tax tax deductible?
On land that earns rent, yes: land tax is one of the costs of an investment property you can claim as a rental expense in the year you pay it. On your own home there is nothing to deduct, because there is no land tax to pay. The property cash flow calculator counts it with the other running costs.
Are land tax thresholds per property?
No — in every state except the ACT, the threshold applies once to the combined value of all the taxable land you own in that state. Two investment properties with land worth $600,000 each are taxed as $1,200,000 of land in NSW, over the $1,075,000 threshold, though neither would be on its own. Each state has its own threshold, so land in two states is assessed separately in each.
When is land tax charged?
Each state looks at what you own on a set date and sends an assessment notice for the year: NSW and Victoria at midnight on 31 December, for the calendar year that follows; Queensland, Western Australia and South Australia at midnight on 30 June, for the financial year. Tasmania uses the land value set each 1 July, and the ACT assesses every quarter.
Does the Northern Territory have land tax?
No. The Northern Territory is the only part of Australia that does not charge land tax.
Want us to run these numbers properly?
A calculator works with the handful of figures it asks for. A strategy session works with your income, your debts, your tax position and what you are actually trying to build. The first one is free.
Book a free consultationOther calculators
Rental Yield
Gross and net yield on any property, after vacancy, the agent's fee and running costs — the first test of whether an investment pays its way.
Open tool →Property Cash Flow
What an investment property costs or pays you each week, before and after tax, from the price, the loan, the rent and the running costs.
Open tool →Negative Gearing
The tax a rental loss saves you under the 2026 rules — and what changes from 1 July 2027 if the property is established and bought since Budget night.
Open tool →