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Real Estate Insight

Land tax

Land tax calculator for every state

Land tax is charged on the land under your investment properties, not the buildings, and your home is exempt everywhere. Pick a state and enter the land value of everything else you own there.

By the Real Estate Insight team · Last reviewed 6 October 2026 · How we check our numbers

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Every property except your home, added up. The 2026 assessment uses site values at 1 January 2025.

Decides whether a foreign owner surcharge applies. Each state draws the line differently.

Victoria · 2026 land tax year

$3,450 a year

General rates. 0.43% of the land value. Each extra $1,000 of land adds $6.

How it adds up

Land tax $3,450
Of which, COVID debt temporary measures ($1,475)
Total$3,450

Victorian election, 28 November 2026

What the parties promise on the tax-free threshold

Promises, not law. Both would raise the threshold from $50,000 back towards the $300,000 it was before the COVID debt measures. Years are as each party states them.

YearLaborCoalition
2027/28 $75,000 $100,000
2028/29 $100,000 $150,000
2029/30 $125,000 $200,000
2030/31 $150,000 $250,000
2031/32 – $300,000
2033/34 $300,000 –

At $800,000 you're above the old $300,000 threshold, so neither plan takes you out of land tax. Neither party has said whether the $975 charge and the extra 0.1 percentage points on larger holdings would go; under current law they end after the 2033 land tax year.

The same $800,000 of land in every state

An Australian citizen holding it personally. ACT: one property with this AUV.

NSW Nil
VIC $3,450
QLD $2,500
WA $1,950
SA Nil
TAS $6,237.50
ACT $9,898
NT No land tax

About this estimate. General information, not advice. Rates and thresholds for the land tax year shown, checked against each revenue office. Your home, primary production land and other exempt land aren't counted. Revenue offices add up everything you own in the state (except in the ACT), and joint owners are also assessed on their shares alongside their other land, so your notice can differ. How we check our numbers.

Land tax thresholds by state

For individuals, on the land tax year now being assessed. Each state's page has the full rate table, the rules for trusts and companies, and worked examples.

StateLand tax yearThresholdAssessed onForeign surcharge
NSW 2026 (calendar year)$1,075,000Holdings at midnight 31 Dec5% of land value
VIC 2026 (calendar year)$50,000Holdings at midnight 31 Dec4% absentee surcharge
QLD 2026-27$600,000 ($350,000 companies and trusts)Holdings at midnight 30 Jun3% for absentees
WA 2026-27$300,000Holdings at midnight 30 JunNone
SA 2026-27$936,000 ($25,000 trusts)Holdings at midnight 30 JunNone
TAS 2026-27$125,000Owner on 1 Jul2% (bought from Jul 2022)
ACT 2026-27None: $1,778 fixed chargeEach quarter, per property0.75% of AUV
NTNo land tax

How land tax works

Each state charges land tax once a year on the land you own on a set date: midnight on 31 December in NSW and Victoria, 30 June or 1 July elsewhere. It's worked out on the total value of all your taxable land in that state, so a second property can push the first into a higher bracket. The ACT is the exception: it taxes each property on its own, every quarter.

The value used is the land value, not the price. States smooth it in different ways: NSW averages three years, Queensland takes the lower of this year and the three-year average, WA caps a jump at 150% of last year's value, and the ACT averages up to five years.

Why the same land costs so much more in some states

Thresholds differ more than rates do. Victoria starts at $50,000 because of the COVID debt measures, while NSW doesn't start until $1,075,000. The ACT has no threshold at all, but taxes each property separately. Use the comparison under the calculator to see the same land value in every state.

Questions people ask

Which states charge land tax?
Every state and the ACT. The Northern Territory has no land tax.
Do I pay land tax on my home?
No. Your principal place of residence is exempt in every state and territory, as is primary production land. Land tax falls on investment properties, holiday homes, vacant land and commercial property.
Is land tax based on the property price?
No. It's based on the land value set by the state's valuer (site value or unimproved value), not the price you paid or the value of the building. That's why a unit usually pays far less than a house on its own block.
Do my properties in different states add up?
No. Each state taxes the land in that state, with its own threshold. Owning $900,000 of land in each of NSW and Queensland keeps you under both thresholds, where $1.8 million in one state wouldn't.
Do couples get two thresholds?
Not on land they own together, in NSW and Victoria at least. Jointly owned land is assessed as one holding with one threshold, and each owner's share is then added to their own land with a deduction, so nothing is taxed twice.
Do trusts and companies pay more land tax?
In some states. NSW gives discretionary trusts no threshold, Victoria and SA have trust rates from $25,000, and Queensland taxes companies and trusts from $350,000 instead of $600,000. WA, Tasmania and the ACT charge every owner the same.
Is land tax tax deductible?
For an investment property, yes. Land tax is a cost of holding a rental property, so the ATO lets you claim it as a rental expense.

Sources