Land Tax Calculator Australia
Estimate your annual land tax in any Australian state. Thresholds, brackets, and foreign-owner surcharges verified against state revenue offices.
Land tax thresholds and rates by state (FY 2025-26)
Quick-reference comparison of the individual schedule across all 8 jurisdictions. Tap any state for the full bracket table, trust treatment, and worked example.
| State | Individual threshold | Assessment date | Foreign surcharge |
|---|---|---|---|
| NSWNew South Wales | $1,075,000 for individuals (general threshold). $6,571,000 premium threshold for the higher rate. | Midnight on 31 December each year | A 5% Surcharge Land Tax applies to residential land held by foreign persons in NSW, on top of the general land tax. |
| VICVictoria | $50,000 for individuals (lowered from $300,000 in 2024 reforms). $25,000 for trusts. | Midnight on 31 December each year | A 4% Absentee Owner Surcharge applies to land held by absentee owners (non-residents at 31 December). |
| QLDQueensland | $600,000 for individuals. $350,000 for companies, trustees, and absentees. | Midnight on 30 June each year | QLD does not levy a separate foreign-owner LAND tax surcharge (absentees fall on to the lower-threshold company / trustee schedule). |
| WAWestern Australia | $300,000 (general threshold). | Midnight on 30 June each year | A 4% Foreign Owner Land Tax Surcharge applies to residential land held by foreign persons in WA (effective from 1 July 2024). |
| SASouth Australia | $755,000 (individual general threshold). | Midnight on 30 June each year | A 0. |
| TASTasmania | $125,000 (raised from $100,000 on 1 July 2024). | Midnight on 1 July each year | A 2% Foreign Investor Land Tax Surcharge applies to residential land held by foreign persons in Tasmania. |
| ACTAustralian Capital Territory | No threshold - every investor-held residential block is liable. | Quarterly: 1 July, 1 October, 1 January, 1 April | ACT does not currently levy a foreign-owner land tax surcharge (the ACT foreign investor duty applies to stamp duty only). |
| NTNorthern Territory | Not applicable - NT does not charge land tax. | Not applicable | No land tax surcharge - because no land tax. |
What is land tax?
Land tax is an annual tax levied by Australian state governments on the unimproved (site) value of land you hold above the state threshold. Unlike council rates (which are local and based on improved value), land tax is a state-level tax based purely on what the land itself is worth - no value for the dwelling or buildings.
Land tax applies to investment property: rental properties, vacant land, holiday homes left untenanted. Your principal place of residence (PPOR) is exempt in every state. Primary production land (genuine farming) is also typically exempt.
Each state aggregates the unimproved value of every investment property you hold in that state, then applies a marginal-rate schedule above the threshold. Hold property in NSW and QLD? You get NSW threshold relief on your NSW land, and QLD threshold relief on your QLD land - thresholds do not stack across states.
Common questions
Which Australian state has the cheapest land tax?
The Northern Territory does not charge land tax at all. Of the other jurisdictions, Tasmania has the highest individual threshold relative to typical land values ($125,000) and the lowest top marginal rate (1.5%). NSW has the highest individual threshold in dollar terms ($1.075m).
Is land tax payable on my home?
No - your principal place of residence (PPOR / main residence) is exempt from land tax in every state. Land tax applies to investment property, holiday homes left untenanted, and vacant land.
How is land tax calculated?
On the aggregate unimproved (site) value of all investment land you hold in a state at the assessment date - typically 31 December (NSW, VIC) or 30 June (QLD, WA, SA). The state Valuer General determines land values.
Do trusts and SMSFs pay more land tax?
In NSW, VIC, and QLD - yes. Discretionary trusts in NSW pay 1.6% from dollar one with no threshold. VIC trusts have a $25k threshold (vs $50k individual). QLD companies and trustees use a $350k threshold (vs $600k individual). Other states use a single schedule.
Is there a foreign-owner land tax surcharge?
In NSW (5%), VIC (4%, absentees), WA (4%, new from 2024), TAS (2%), and SA (0.5%). QLD, ACT, and NT do not charge foreign-owner LAND tax surcharges (but most have foreign stamp duty surcharges, which is a different tax).
Is land tax tax-deductible in Australia?
Yes. Land tax on an income-producing investment property is deductible against your rental income in the year the assessment is issued, the same as council rates or insurance. The foreign-owner land tax surcharge is generally deductible too, but a foreign-acquirer STAMP duty surcharge is a capital cost, not a deduction.
Related calculators and guides
- Tax deductions by state - where land tax fits in your deductible expenses
- Stamp duty + upfront costs - the one-off state tax you pay at purchase
- Negative gearing calculator - the tax saving once land tax is deducted
- Property cashflow calculator - land tax as a line in your annual cashflow
Auto-track land tax across every property
Vestly aggregates land values per state as you add properties, surfaces threshold cliffs, and flags surcharge triggers. $9.90 per active property a month, GST included.
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