Your land tax details
Property details
Estimated land tax
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per year
Land value
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total
Threshold
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for your state
Taxable land value
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above threshold
Land tax calculation
Total land value
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Land tax threshold (—)
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Taxable land value
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Tax rate applied
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Estimated annual land tax
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💡 Important note
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Land tax rates by state (2025–26)
| State | Threshold | Base rate | PPR exempt? |
|---|---|---|---|
| NSW | $1,075,000 | 1.6% above threshold | Yes |
| VIC | $300,000 | 0.2% – 2.25% | Yes |
| QLD | $600,000 | 1% – 2.75% | Yes |
| WA | $300,000 | 0.09% – 2.67% | Yes |
| SA | $668,000 | 0.5% – 2.4% | Yes |
| TAS | $99,999 | 0.45% – 1.5% | Yes |
| ACT | No threshold | Rates vary by AUV | Partial |
⚠️ Rates and thresholds updated annually. Always verify with your state revenue office before making decisions.
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Land tax FAQs
What is land tax in Australia?
Land tax is an annual state government tax on the total taxable value of land you own above a certain threshold. It applies to investment properties, holiday homes and vacant land — but not your principal place of residence in most states. Land tax is separate from council rates and is calculated on the unimproved land value, not the property value.
Does land tax apply to my home?
In most Australian states, your principal place of residence (the home you live in) is exempt from land tax. However the exemption doesn't apply to investment properties, holiday homes or properties owned by companies or trusts. Some states apply partial exemptions for mixed-use properties.
How is land value different from property value?
Land tax is calculated on the unimproved land value — the value of the land only, not including buildings or improvements. Your state revenue office assesses this value annually. The land value is usually lower than the total property value (which includes the building).
Can I appeal my land tax assessment?
Yes — if you believe your land has been incorrectly valued or your land tax has been incorrectly calculated, you can object to the assessment. Each state has its own objection process and timeframes. Contact your state revenue office promptly as objection windows are limited.