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
$0
Below SA threshold - no land tax payable.
Notes
- SA land tax aggregates all taxable SA land held. RevenueSA 2026-27 scale (gazetted 4 June 2026); 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.
Track land tax with every other holding costStart with a 14-day trial for eligible new customers. Vestly Pro includes your ready-to-submit tax pack.
How SA land tax works
RevenueSA administers SA land tax. South Australia uses a 4-band marginal scale above the $936,000 threshold and, unusually, indexes its thresholds every year in line with site values - the 2026-27 scale was published in the Gazette on 4 June 2026 (up 12.44% on 2025-26), so expect the boundaries to shift each July. Land held on trust uses a separate trust scale.
Threshold
$936,000 (general threshold, 2026-27). 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 - $936,000 | Nil |
| $936,001 - $1,504,000 | 0.5% of value over $936,000 |
| $1,504,001 - $2,188,000 | $2,840 + 1.0% over $1,504,000 |
| $2,188,001 - $3,504,000 | $9,680 + 2.0% over $2,188,000 |
| $3,504,001+ | $36,000 + 2.4% over $3,504,000 |
Source: RevenueSA - land tax rates
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 $1,000,000 investor land value?
Above the $936,000 threshold: 0.5% of ($1,000,000 - $936,000) = $320 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 the average change in site values set by the Valuer-General. For 2026-27 that was 12.44%, lifting the general threshold from $833,000 to $936,000. 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.
Is land held on trust taxed differently in SA?
Yes. Trusts that do not meet RevenueSA's criteria for the general rates are assessed on a separate trust scale, which starts at a $25,000 threshold (2026-27). This calculator applies the general scale, so check RevenueSA's land held on trust guidance for a trust or SMSF.
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.
Get the FY 2026-27 EOFY checklist by email
The documents to gather, the deductions to bring forward before 30 June, and the apportionment mistakes the ATO looks for.
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.
FY 2026-27 schedules, verified 17 October 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 with every other holding cost
Vestly aggregates your SA land values automatically as you add properties, surfaces threshold cliffs before they hit, and flags surcharge eligibility. Keep the full record in Vestly Core after a 14-day trial for eligible new customers.
See plansStart with a 14-day trial for eligible new customers. Vestly Pro includes your ready-to-submit tax pack.