Land Tax Calculator
Estimate state land tax on your investment property using 2026 thresholds and progressive rates, with the principal place of residence exemption.
Your Land
General threshold $1,075,000; premium threshold $6,571,000 (frozen for 2026).
Total unimproved/site value of ALL taxable land you own in this state (not the market price, and excluding buildings).
2026 scales, verified against state revenue offices, June 2026. Foreign-owner surcharges and the Perth MRIT are not included.
Results
NSW Land Tax (2026)
On aggregated land value of $1,500,000
Above Threshold
Value above $1,075,000
Effective Rate
Of total land value
Land tax is assessed on the aggregated taxable value of all the land you hold in a state, so multiple investment properties are added together before the scale is applied. Foreign owners pay an additional surcharge in most states (NSW 5%, VIC 4%, QLD 3%, TAS 2%, ACT 0.75%); SA and WA have none. Those surcharges are not included here.
Estimate based on 2026 land tax scales published by the state revenue offices, applied to a single individual owner. It excludes foreign-owner surcharges, the Perth MRIT, separate trust/company scales, and primary-production and other concessions. Your assessment notice from the relevant state revenue office is the authoritative figure.
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Frequently asked questions
How is land tax calculated in Australia?
Land tax is charged by each state on the aggregated unimproved (site) value of all the taxable land you own in that state, above a tax-free threshold. A progressive scale then applies — for example NSW charges $100 plus 1.6% of value above $1,075,000. Your principal place of residence is exempt, and the Northern Territory has no land tax at all.
Is my home subject to land tax?
No. Every state exempts your principal place of residence (the home you live in). Land tax applies to investment properties, holiday homes, commercial property and vacant land. Because values are aggregated, owning several investment properties can push you over the threshold even if each one alone is below it.
What are the 2026 land tax thresholds by state?
For 2026 the general tax-free thresholds are roughly: NSW $1,075,000, VIC $50,000, QLD $600,000, SA $833,000, WA $300,000 and TAS $125,000. The ACT has no threshold — it charges a fixed amount of $1,693 plus a marginal rate on the average unimproved value of property that is not your home.
Why is Victoria’s land tax threshold so low?
Victoria cut its threshold to $50,000 in 2024 and added a temporary COVID-19 Debt surcharge that runs to 2033. This means a Victorian investor can owe a flat $500–$975 on land that would be tax-free in NSW or SA. Those surcharge amounts are already built into the rates this calculator uses.
Do foreign owners pay extra land tax?
Yes, in most states. Foreign or absentee owners pay a surcharge on residential land — NSW 5%, VIC 4%, QLD 3%, TAS 2% and ACT 0.75%. South Australia and Western Australia have no land tax surcharge. These surcharges are not included in this calculator’s estimate.