🏛️ Land Tax Calculator Australia 2026
Calculate land tax for any Australian state or territory. Covers VIC, NSW, QLD, WA, SA, TAS, ACT and NT — with April 2026 rates from official state revenue offices.
How does land tax work in Australia?
Land tax is an annual state government tax charged on the unimproved value of land you own above a threshold. It's separate from council rates and stamp duty, and it's charged regardless of your income — it's a tax on wealth (land ownership), not earnings.
The key thing to understand is that land tax is calculated on the site value of your land — what the land would sell for without buildings or improvements. In a capital city, this is typically 30-60% of the property's total market value.
Which state has the most favourable land tax settings?
If you're an investor with a single property, NSW, QLD, and SA are the most favourable — with thresholds of $1,075,000, $600,000, and $833,000 respectively, many investors pay nothing. Victoria is the least favourable with a $50,000 threshold — if you own an investment property in Melbourne, you're almost certainly paying land tax.
| State | Threshold | Top Rate | Taxing Date |
|---|---|---|---|
| NSW | $1,075,000 | 2.0% | 31 Dec |
| VIC | $50,000 ⚠️ | 2.65% | 31 Dec |
| QLD | $600,000 | 2.25% | 30 Jun |
| WA | $300,000 | 2.67% | 30 Jun |
| SA | $833,000 | 2.4% | 1 Jul |
| TAS | $125,000 | 1.5% | 1 Jul |
| ACT | None | 1.26% | Quarterly |
| NT | No land tax | 0% | N/A |
Important things to know
- Trust and company owners typically face lower thresholds and higher rates in every state. VIC trust threshold is $25,000, QLD companies/trusts is $350,000.
- Foreign owner surcharges apply in most states: NSW 5%, VIC 4%, QLD 3%, TAS 2%, ACT 0.75%. WA has no foreign surcharge.
- NSW uses 3-year averaging — your land tax is assessed on the average of three years' land values, not just the current year. This can reduce volatility but also means changes in land value take time to fully flow through.
- Victoria's $50,000 threshold is a significant change from the previous $300,000 — it caught many investors off guard when it took effect in 2024.
- Aggregation rules vary by state: VIC, QLD, SA, and TAS aggregate all land holdings state-wide. NSW uses 3-year averages. WA assesses each ownership interest separately.
- Exemptions include your principal place of residence, primary production land, and land used for charitable purposes. Always claim what you're entitled to.
State-by-state summary
Victoria (VIC)
Victoria has the lowest threshold in Australia at $50,000 and is the only state where most investment property owners will pay land tax. The rates are progressive up to 2.65% above $3 million. The 2024 change from $300,000 to $50,000 was part of Victoria's COVID Debt Repayment Plan and applies until 2033. Trust and company threshold: $25,000.
New South Wales (NSW)
NSW has the highest threshold at $1,075,000 — most individual investors with a single property pay nothing. The threshold was fixed from January 2025 and won't change until at least 2027. Uses 3-year average land values for assessment. Note that special and discretionary trusts do not qualify for the general threshold.
Queensland (QLD)
A $600,000 threshold for individuals makes QLD relatively investor-friendly. The interstate aggregation rule was reversed in 2023 — Queensland now only taxes QLD land. Companies and trusts face a $350,000 threshold and higher rates.
Western Australia (WA)
WA has a $300,000 threshold but a quirky flat-fee bracket between $300,000–$420,000 where a flat $300 applies regardless of value. Perth metropolitan area investors also pay the Metropolitan Region Improvement Tax (MIT) of 0.14% on value above $300,000. WA is notable for having no foreign owner surcharge.
South Australia (SA)
SA's threshold of $833,000 (2025-26) is the second highest in Australia. Thresholds are adjusted each financial year based on changes in site values, so verify the current year's figures. SA does not apply a foreign owner surcharge on land tax.
Tasmania (TAS)
A simple two-bracket structure with a $125,000 threshold and rates of 0.45% up to $500,000 then 1.5% above that. Updated 1 July 2025. Foreign investor surcharge of 2% applies from 2022 onwards.
ACT
The ACT taxes all land values — there is no threshold. The calculation includes a fixed charge plus a variable rate on the unimproved value, with rates up to 1.26%. The ACT has four taxing dates per year (quarterly). A 0.75% foreign surcharge applies.
Northern Territory (NT)
The NT is the only Australian jurisdiction with no land tax. Property owners only pay council rates and, for some properties, a separate Territory levy.