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Real Estate Insight

Land tax

SA land tax calculator 2026-27

Enter the site value of all your South Australian land except your home. The threshold rose to $936,000 on 1 July 2026, so many owners pay less this year.

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, at the Valuer-General's site values.

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

South Australia · 2026-27 land tax year

$1,320 a year

General rates. 0.11% of the land value. Each extra $1,000 of land adds $5.

How it adds up

Land tax $1,320
Total$1,320

The same $1,200,000 of land in every state

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

NSW $2,100
VIC $6,450
QLD $7,800
WA $4,810
SA $1,320
TAS $12,237.50
ACT $14,878
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.

SA land tax rates for 2026-27

For individuals, companies and corporate groups, and trusts that qualify for general rates. In force from 1 July 2026.

Land valueLand tax
$0 to $936,000Nil
$936,001 to $1,504,0000.5% of the value over $936,000
$1,504,001 to $2,188,000$2,840 plus 1% of the value over $1,504,000
$2,188,001 to $3,504,000$9,680 plus 2% of the value over $2,188,000
More than $3,504,000$36,000 plus 2.4% of the value over $3,504,000

Charged per $100, or part of $100, over the bracket floor.

In 2025-26 the same rates started at $833,000, with the higher brackets at $1,338,000, $1,946,000 and $3,116,000.

Trust rates

Trust rates apply to land a discretionary trust bought after 16 October 2019, and to fixed and unit trusts that haven't told RevenueSA who all their beneficiaries or unitholders are. Discretionary trusts can no longer nominate a designated beneficiary, though some older nominations are still in place for land bought before then.

Land valueLand tax
$0 to $25,000Nil
$25,001 to $936,000$125 plus 0.5% of the value over $25,000
$936,001 to $1,504,000$4,680 plus 1% of the value over $936,000
$1,504,001 to $2,188,000$10,360 plus 1.5% of the value over $1,504,000
$2,188,001 to $3,504,000$20,620 plus 2.4% of the value over $2,188,000
More than $3,504,000$52,204 plus 2.4% of the value over $3,504,000

Charged per $100, or part of $100, over the bracket floor.

When you're assessed, and on what value

SA land tax is charged on the land you own at midnight on 30 June, for the following financial year, using the Valuer-General's site values. Notices go out from October. The thresholds are indexed every year by the average change in site values, so the threshold moves with the market rather than leaving more owners paying each year.

What's exempt

Your principal place of residence, if you're an individual living there. When 25% to 75% of the floor area is used for business, part of the land is taxable on a sliding scale. Primary production land is exempt. SA has no foreign surcharge on land tax.

Questions people ask

What is the SA land tax threshold for 2026-27?
$936,000 of site value, up from $833,000 in 2025-26. Trusts on trust rates start paying at $25,000.
Why did the SA land tax threshold go up?
SA indexes its thresholds every 1 July by the Valuer-General's average change in site values. For 2026-27 that was 12.44%. The thresholds don't fall when values fall.
How much is land tax on $1.2 million in SA?
$1,320 a year for an individual: 50 cents per $100 of the $264,000 above the threshold. On $2 million it's $7,800.
When is SA land tax assessed?
On the land you own at midnight on 30 June, for the financial year that follows. RevenueSA issues notices from October, and doesn't send one if the tax is under $20.
Do trusts pay more land tax in SA?
Often. Land a discretionary trust bought after 16 October 2019 pays trust rates, which start at $25,000. Fixed and unit trusts pay trust rates until RevenueSA has been told who all the beneficiaries or unitholders are.
Is there a foreign owner surcharge on SA land tax?
No. SA charges foreign buyers a surcharge on stamp duty, but land tax has no foreign surcharge.
Is my home exempt?
Yes, for individuals living in it. If 25% to 75% of the floor area is used for a business, a sliding partial exemption applies. Primary production land is also exempt.

Sources