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Land Tax Calculator

Estimate annual land tax on Australian investment property by state for 2025-26. Your principal place of residence is generally exempt.

Inputs

AUD
Land tax is assessed on the unimproved capital value (UCV) or site value of the land — not the property purchase price. Use your council rates notice or state revenue office assessment to find your land value. Principal place of residence and primary production land are generally exempt. TAS and NT have no state land tax.

Annual Land Tax

Estimated land tax
$0

How land tax works

Land tax is an annual state government tax on the unimproved value of land you own, other than your principal place of residence. Thresholds and rates vary significantly by state. Land below the threshold is exempt; above it, a progressive rate applies.

Importantly, land tax applies to the total value of all taxable land you own in a state — multiple investment properties are aggregated. Each additional property can push you into a higher bracket. Some states (NSW, VIC) apply a surcharge for absentee owners or foreign persons.

TAS and NT do not impose state land tax. ACT applies a different system based on average unimproved value over three years.

FAQ

Is my home exempt from land tax?
Yes — your principal place of residence is exempt in all states. You must generally own and occupy the property as your home and notify the state revenue office. You can only claim the exemption for one property.
When is land tax assessed?
Most states assess land tax on 31 December (NSW, VIC, SA, WA) or 30 June (QLD) each year. You are liable if you own taxable land above the threshold on the relevant date.
Is land tax deductible for investors?
Yes — land tax on investment properties is a deductible expense for income tax purposes in the year it is paid.
Do foreign investors pay extra land tax?
Yes. NSW charges a 4% surcharge on foreign persons on top of standard land tax; VIC applies a 2% absentee owner surcharge; QLD applies a 3% surcharge for foreign companies and trustees. Check your state revenue office for current rates.