Land Tax Calculator South Australia
South Australia assesses land tax annually on the aggregate unimproved value of all SA land you hold at midnight on 30 June.
Your SA land holding
The unimproved (site) value of ALL investment land you hold in SA. PPOR excluded.
Trusts and companies face different thresholds in NSW, VIC, and QLD.
SA annual land tax
$725
SA land tax scale ($755,000+ threshold)
Notes
- SA land tax aggregates all taxable SA land held. RevenueSA brackets verified for FY 2025-26.
You'll pay this every year
Land tax is an annual deductible expense, and it climbs as you add SA property. Vestly aggregates your land values automatically, flags threshold cliffs before they hit, and files land tax into your EOFY deduction pack.
Track land tax across your portfolioStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.
How SA land tax works
RevenueSA administers SA land tax. South Australia uses a 4-band marginal scale above the $755,000 threshold. SA also operates a Single Holding rate scale for stand-alone properties not held in a group.
Threshold
$755,000 (individual general threshold).
Assessment date
Midnight on 30 June each year
South Australia land tax brackets (FY 2025-26)
| Taxable land value | Annual tax |
|---|---|
| $0 - $755,000 | Nil |
| $755,001 - $1,098,000 | 0.5% of value over $755,000 |
| $1,098,001 - $1,602,000 | $1,715 + 1.0% over $1,098,000 |
| $1,602,001 - $2,003,000 | $6,755 + 2.0% over $1,602,000 |
| $2,003,001+ | $14,775 + 2.4% over $2,003,000 |
Source: RevenueSA - land tax rates
Worked example
A South Australian investor holding $900,000 of aggregate unimproved land value in SA pays approximately $725 in annual SA land tax (individual schedule, no foreign-owner surcharge).
PPOR (main residence) exemption
Your PPOR is exempt from SA land tax. Primary production land is also exempt with the right zoning classification.
Trusts, companies, and SMSFs
SA uses a single schedule across individuals, companies, and trusts. Joint ownership is recognised - each owner pays on their share. Trusts holding land for beneficiaries are taxed at the trust schedule (similar bracket shape but no general threshold for designated beneficiaries).
Foreign-owner surcharge
A 0.5% Foreign Investor Land Tax Surcharge applies to residential land held by foreign persons. (Note: the 7% figure circulating online is the foreign-acquirer STAMP DUTY surcharge - a different tax.)
Due dates and how to pay
Notices issue from October. Pay in one lump or 4 quarterly instalments. RevenueSA accepts BPAY and direct debit.
Common questions
How is SA land tax calculated for a $900,000 investor land value?
Above the $755,000 threshold: 0.5% of ($900,000 - $755,000) = $725 per year.
Is the SA foreign surcharge really only 0.5%?
Yes - the SA foreign-investor land tax surcharge is 0.5% (RevenueSA, effective 1 July 2024). The 7% figure people quote is the foreign-acquirer stamp duty surcharge - that is a one-off transfer tax, not annual land tax.
Does SA aggregate land across multiple owners?
Yes - SA aggregates by ownership group. Related companies and trusts are grouped under SA grouping rules; each individual within a group has their share counted.
What is the SA Single Holding rate?
A separate scale for stand-alone properties not in a grouping arrangement. Generally produces a lower tax than the aggregated rate for the same value. RevenueSA applies whichever scale gives the lower result for the taxpayer.
Are SMSFs taxed differently in SA?
SMSFs are taxed as trustees - typically on the trust schedule. Single-member SMSFs holding a single property usually qualify for the Single Holding scale, which can produce a meaningful saving.
When is SA land tax payable?
October notices, due in one lump or 4 quarterly instalments through to May next year. BPAY, direct debit, and credit card (fee applies) all supported.
Investing across multiple states?
Land tax is assessed per state, with different thresholds, rates, and surcharges. Compare all 8 jurisdictions side-by-side on the National Land Tax Calculator page.
Verified May 2026. Source: RevenueSA. Indicative. Land tax is assessed by RevenueSA based on unimproved capital value. This calculator is not financial advice.
Track SA land tax across your portfolio
Vestly aggregates your SA land values automatically as you add properties, surfaces threshold cliffs before they hit, and flags surcharge eligibility. $9.90 per active property a month, GST included.
Start free trialStart a 7-day free trial, $0 today. Then $9.90 per active property a month, GST included. Cancel anytime.