Land Tax Calculator
Estimate annual land tax in any state or territory. Compare across all 8 jurisdictions side-by-side.
Use the unimproved (site) land value from your council rates notice — not the market price of the property. Your principal place of residence is exempt in every state except NT (which has no land tax at all).
If you own a rental property, a quantity surveyor's depreciation schedule typically uncovers thousands in annual tax deductions you can claim against rental income — often paying for itself many times over in year one.
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How is land tax calculated across Australia?
Land tax is an annual state tax on the unimproved (site) value of land you own. It is NOT on the building, NOT on the property's market value, and NOT applied by the federal government — each state runs its own system with its own threshold, rates, exemption rules and assessment date.
Your principal place of residence is exempt in every state. Land tax mostly affects investors, holiday homes, vacant land and commercial property. The Northern Territory is the only Australian jurisdiction with no land tax at all.
- Aggregation matters. Each state combines the land value of every property you own in that state before applying the threshold. Owning three $400,000 blocks in one state means you're taxed on $1.2 million, not three separate $400,000s.
- Land value, not property value. Use the unimproved or site value from your council rates notice. A $1 million Sydney house might have $600,000 of land value — the building doesn't count.
- Assessment dates vary. NSW and Victoria assess as at 31 December. QLD, WA and SA use 30 June. Tasmania uses 1 July. The ACT assesses quarterly. Buying or selling near the assessment date can shift who pays for that year.
- Trusts and companies face surcharges. Most states apply lower thresholds and surcharge rates for land held in trusts and companies — sometimes 4–5 per cent on top of the standard rate. This calculator shows individual rates only.
- Foreign-owner surcharges add up. NSW 5%, VIC 4%, QLD 3%, WA 4% — paid on top of the standard land tax by foreign owners and absentees.
- Land tax is deductible. If the property is an investment, the land tax you pay each year is a deductible holding cost against the rental income.
Frequently asked questions
Victoria's general threshold is only $50,000 — the lowest in mainland Australia — versus NSW's $1,075,000. That single difference means a Melbourne investor with $400,000 of land value pays around $1,350 a year while a Sydney investor with the same land value pays zero. Victoria also added a COVID-19 Debt Temporary Surcharge (running 2024–2033) on top of the standard rates.
In every state and territory except the NT (no land tax), your principal place of residence is exempt — provided you actually live there. The exemption can be lost if you turn the home into a rental for an extended period, or if you own additional land used for non-exempt purposes.
No — each state assesses only the land you own within its own borders. If you own $800,000 of land in NSW and $400,000 in QLD, NSW assesses the $800,000 (below the NSW threshold, so $0) and QLD assesses the $400,000 (below the QLD threshold, so $0). Aggregation is within-state only. QLD reversed its short-lived interstate aggregation rule in 2023.
Each state issues an annual assessment notice — typically in the first few months of the calendar year. Payment is usually due in a single lump sum or in instalments. The ACT bills quarterly. Late payment attracts interest. The actual amount can change year to year as land values are reassessed.
It's printed on your council rates notice (look for 'unimproved value', 'site value' or 'land value'). Each state's Valuer-General also has a free online lookup. Don't use the property's purchase price or market value — those include the building, which isn't counted.
Yes — if the land is held for income-producing purposes (an investment property, a commercial holding, vacant investment land), the land tax is a deductible holding cost against your rental or business income. The deduction goes on your federal income tax return.