Land Tax Calculator Australia — All States & Territories

How does land tax work in Australia?

Land tax is a state-based annual tax on the taxable value of land you own. It is calculated on the unimproved or site value of the land — not the market value of the property, and not including buildings or other improvements. Each state and territory sets its own tax-free threshold, rate brackets, assessment date, and exemption rules independently.

Your principal place of residence is generally exempt from land tax in all jurisdictions. Land tax applies to investment properties, vacant land, commercial properties, and other non-exempt land. The tax is assessed annually (or quarterly in the ACT) based on the total taxable land value you own in that state.

The Northern Territory is the only Australian jurisdiction that does not levy land tax. All other states and territories charge land tax, though thresholds and rates vary significantly — from Victoria's low $50,000 threshold to NSW's $1,075,000.

How is land tax calculated?

Land tax is calculated by applying the state's progressive rate brackets to the portion of your taxable land value above the tax-free threshold. The process is similar to how income tax is calculated — each rate bracket applies only to the land value that falls within it.

Worked example (NSW, individual owner): Suppose your investment property has a taxable land value of $900,000. The NSW tax-free threshold for individuals is $1,075,000, so land tax applies to the amount above that threshold. The NSW progressive rate brackets then apply to the excess. The resulting bill will appear on your Revenue NSW land tax assessment notice, typically issued in January or February each year.

To see an accurate estimate for your state, select your state from the cards above. Each state calculator uses the current 2025–26 rate brackets sourced directly from the relevant state revenue office.

Key differences between states

Thresholds

Tax-free thresholds range from $0 (ACT, which taxes all investment land from the first dollar) to $1,075,000 (NSW). Higher thresholds mean investors with lower land values pay no land tax. Victoria's $50,000 threshold is the lowest among the mainland states, which is why Victorian land tax is often the highest for a given land value at lower price points.

Assessment dates

NSW and Victoria assess land values as at 31 December each year. Queensland, Western Australia, and South Australia use the financial year (30 June / 1 July). Tasmania assesses as at 1 July. The ACT is unique in assessing quarterly, with instalments due from 1 July, 1 October, 1 January, and 1 April.

The assessment date matters because it determines which land values are used for the calculation. If you sell a property before 31 December in NSW or Victoria, that property should not appear on your land tax notice for that year (subject to pro-rata rules in some states). Timing a settlement can affect your annual bill.

Rate structures

Most states use progressive marginal rate brackets similar to income tax. Western Australia has a unique flat-fee bracket ($300 for land valued $300,001–$420,000). The ACT charges a fixed annual amount ($1,693 from 1 July 2025) plus a valuation charge based on the average unimproved value (AUV). Tasmania has a simple two-bracket system above its $125,000 threshold.

Victoria COVID-19 Debt Temporary Surcharge

Victoria introduced additional land tax charges for the 2024–2033 period as part of COVID-19 debt repayment. The published SRO general rate table incorporates these changes, including flat amounts for lower brackets and higher marginal rates from $300,000 upwards. Victorian investors should expect higher-than-usual bills to continue through to 2033.

Foreign owner surcharges

Several states impose additional land tax on foreign owners: NSW (5%), Victoria (4% absentee owner surcharge), Queensland (3%), and the ACT (0.75%). Western Australia does not currently have a foreign owner surcharge. These surcharges are not included in the comparison table above or the individual state calculators.

Owning investment property across multiple states

If you own investment properties in more than one state, you pay land tax separately in each state — and each state applies its own threshold independently. You do not aggregate land values across state borders. This means an investor with $600,000 of taxable land value in NSW and $600,000 in QLD may pay no land tax in either state (both are below their respective thresholds), whereas the same $1.2 million concentrated in Victoria would attract significant land tax due to Victoria's low $50,000 threshold.

For investors with properties in multiple states, comparing the land tax position in each jurisdiction helps clarify the total annual cost. The state-specific calculators above show estimated tax for each state independently.

Trusts and companies

If you hold property through a trust or company, different thresholds and rates may apply. Victoria imposes a lower threshold ($25,000 vs $50,000 for individuals) and an additional trust surcharge (0.375%) on discretionary trusts. Queensland applies a lower threshold ($350,000 vs $600,000) for companies and trusts. Other states have their own entity-specific rules. The comparison table and state calculators on this page show individual owner rates only. For trust or company rate calculations, contact your state revenue office directly.

Frequently asked questions