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
$335
SA land tax scale ($833,000+ threshold)
Notes
- SA land tax aggregates all taxable SA land held. RevenueSA 2025-26 scale (gazetted 5 June 2025); SA indexes thresholds annually.
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.
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How SA land tax works
RevenueSA administers SA land tax. South Australia uses a 4-band marginal scale above the $833,000 threshold and, unusually, indexes its thresholds every year - the 2025-26 scale was gazetted on 5 June 2025, so expect the boundaries to shift each July. SA also operates a Single Holding rate scale for stand-alone properties not held in a group.
Threshold
$833,000 (individual general threshold, 2025-26). RevenueSA indexes thresholds annually.
Assessment date
Midnight on 30 June each year
South Australia land tax brackets (FY 2026-27)
| Taxable land value | Annual tax |
|---|---|
| $0 - $833,000 | Nil |
| $833,001 - $1,338,000 | 0.5% of value over $833,000 |
| $1,338,001 - $1,946,000 | $2,525 + 1.0% over $1,338,000 |
| $1,946,001 - $3,116,000 | $8,605 + 2.0% over $1,946,000 |
| $3,116,001+ | $32,005 + 2.4% over $3,116,000 |
Source: RevenueSA - land tax rates
Worked example
A South Australian investor holding $900,000 of aggregate unimproved land value in SA pays approximately $335 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
Companies are assessed on the general scale. Land held on trust attracts a separate SA trust scale with a $25,000 threshold and higher rates - this calculator applies the general scale to trusts as an approximation, so a trust assessment can be higher than shown. Joint ownership is recognised - each owner pays on their share.
Foreign-owner surcharge
SA has no foreign-owner land tax surcharge. The 7% figure circulating online is the foreign-acquirer STAMP DUTY surcharge - a one-off transfer cost at settlement, not an annual land 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 $833,000 threshold: 0.5% of ($900,000 - $833,000) = $335 per year.
Does SA charge foreign owners a land tax surcharge?
No - SA does not levy an annual land tax surcharge on foreign owners. The 7% figure people quote is the foreign-acquirer stamp duty surcharge - a one-off transfer tax at purchase, not annual land tax.
Why do the SA thresholds change every year?
RevenueSA indexes the land tax thresholds annually in line with land value movements - the 2025-26 scale (starting at $833,000) was gazetted on 5 June 2025. Check the current-year scale before relying on last year's boundaries.
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 July 2026. Source: RevenueSA. Indicative. Land tax is assessed by RevenueSA based on unimproved capital value. This calculator is not financial advice.
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