Property Tax Tools

Land Tax Calculator SA 2025–26 | Free SA Calculator

Free SA land tax calculator for 2025–26. $833,000 threshold (adjusted annually), progressive rates up to 2.4%. Instant estimate.

2025–26 ATO rates · Updated 10 Feb 2026 · No signup required Estimates only. Not tax or financial advice. Full disclaimer

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How does land tax work in South Australia?

Land tax in South Australia is an annual tax on the total taxable value of investment land you own in the state. It is assessed by RevenueSA based on the unimproved (site) value of your land - not the market value and not including buildings. Your principal place of residence is generally exempt. The assessment date is Financial year (1 July - 30 June) each year.

The current tax-free threshold for individual owners in South Australia is $833,000. Land valued below this threshold is not subject to land tax. Above the threshold, progressive rates apply up to a top marginal rate of 2.4%.

South Australia land tax rates and brackets

The following table shows the current land tax rates for individual owners in South Australia. Company and trust rates may differ - check RevenueSA for entity-specific rates.

Taxable land value Marginal rate Tax payable
$0 - $833,000 Nil Nil
$833,001 - $1,338,000 0.5% 0.5% of value above $833,000
$1,338,001 - $1,946,000 1.0% $2,525 + 1.0% of value above $1,338,000
$1,946,001 - $3,116,000 2.0% $8,605 + 2.0% of value above $1,946,000
Above $3,116,000 2.4% $32,005 + 2.4% of value above $3,116,000

Source: RevenueSA . Retrieved 9 Feb 2026. Individual owner rates shown.

SA thresholds change annually

Unlike NSW (which has fixed its thresholds until at least a 2027 review), South Australia adjusts its land tax thresholds and brackets each financial year based on changes in property site values. The rates shown here are for the 2025-26 financial year. Always verify the current year thresholds at revenuesa.sa.gov.au .

Worked example: South Australia land tax

Land value: $1,000,000

Estimated land tax: $835

For land valued at $1,000,000 in SA: the first $833,000 is tax-free. The remaining $167,000 is taxed at 0.5%, giving $167,000 x 0.005 = $835. The effective rate on the total land value is approximately 0.08%. SA has the second-highest threshold in Australia after NSW.

Use the calculator above to estimate land tax for your specific land value. The calculator also shows how South Australia compares with other Australian states and territories.

City scenario: Adelaide

For Adelaide holdings, annual threshold updates in SA make year-to-year checks important before finalising cash-flow assumptions.

If the taxable land value in your Adelaide scenario is around $1,000,000, this page estimates annual land tax around $835 under current settings.

Verify your result with the official source

Cross-check your estimate against the official guidance from RevenueSA . This helps confirm thresholds, rates, and eligibility details before making decisions.

South Australia land tax exemptions

The following types of land are generally exempt from land tax in South Australia. Specific conditions and eligibility requirements apply to each exemption - check RevenueSA for full details.

  • Principal place of residence
  • Primary production land
  • Retirement villages
  • Charitable institutions
  • Supported residential facilities
  • Land below the $833,000 threshold (2025-26)

Assumptions and limitations

  • Individual owner rates shown. Company and trust rates may differ .
  • The input is treated as your total taxable land value in South Australia (excluding exempt land such as your principal residence).
  • Does not model specific exemptions, aggregation rules beyond total taxable land value, foreign owner surcharges, or absentee owner charges.
  • SA thresholds and brackets are for the 2025-26 financial year and should be verified against RevenueSA for the relevant year.
  • Actual assessments may differ based on exemptions, ownership structure, and how the state aggregates land holdings.

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Frequently asked questions

What is the land tax threshold in South Australia?
The SA land tax threshold for individuals is $833,000 for the 2025-26 financial year. This is the second-highest threshold in Australia after NSW ($1,075,000). Land valued below this threshold is not subject to land tax.
How is SA land tax calculated?
SA land tax for the 2025-26 year is calculated as: nil up to $833,000; 0.5% above $833,000 up to $1,338,000; $2,525 + 1.0% above $1,338,000 up to $1,946,000; $8,605 + 2.0% above $1,946,000 up to $3,116,000; and $32,005 + 2.4% above $3,116,000.
When is SA land tax assessed?
SA land tax is assessed on a financial year basis (1 July to 30 June). RevenueSA uses property valuations determined by the Valuer-General. Assessments are typically issued after the start of the financial year.
Do SA land tax thresholds change each year?
Yes. Unlike NSW (which has fixed its thresholds until at least 2027), South Australia adjusts its land tax thresholds and brackets annually based on changes in property site values. Always verify the current year thresholds at revenuesa.sa.gov.au.
Does SA have a foreign owner land tax surcharge?
Current RevenueSA land tax materials define annual SA land tax using general and trust schedules. This calculator does not apply a separate SA foreign-owner land tax surcharge parameter.
Is my home exempt from SA land tax?
Yes. Your principal place of residence is generally exempt from land tax in South Australia. The exemption applies to land used and occupied as your main home. Investment properties, vacant land, and commercial properties are not exempt.
How do trusts and companies pay SA land tax?
Trusts and companies in SA have different thresholds and rate structures compared to individual owners. Trust and company rates typically have lower thresholds, meaning land tax may apply at lower land values. Check RevenueSA for the specific trust and company rate schedules.
How do I find the taxable land value of my SA property?
Your land value (site value) is determined by the Valuer-General and shown on your council rates notice or land tax assessment from RevenueSA. You can also contact the Office of the Valuer-General or check their online services.

Verify your result

Cross-check your estimate with official government resources:

Sources

Important Disclaimer

This calculator provides general information only and is not intended as tax advice, financial advice, or a recommendation to buy, sell, or hold any investment property. The results are estimates based on the information you provide and the tax rules applicable to the 2025-26 financial year.

Tax rules and rates are subject to change. The calculations may not account for all factors that apply to your specific situation, including but not limited to: HELP/HECS-HELP repayments, Medicare Levy Surcharge, private health insurance rebate adjustments, foreign income, or trust distributions.

We are not affiliated with the Australian Taxation Office (ATO) or any state or territory revenue office. All rates and thresholds are sourced from publicly available government data (see sources below).

Seek professional advice. For advice specific to your financial situation, speak with a registered tax agent, accountant, or licensed financial adviser.

Found an error? See our Corrections Policy for how to report it.

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