Land tax is a state-based tax imposed on the ownership of land in Australia. It is calculated on the total unimproved value of taxable land that an individual or entity owns as of a specific date, usually at the end of the financial year. Each state and territory in Australia administers its own land tax system, meaning that rates, exemptions, and thresholds vary depending on location.
The rates below are current as at 2026. Click a state or territory to expand its rate tables.
Dates: 1 January 2026 to 31 December 2026
Source: Revenue NSW
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $1,075,000 | Nil |
| $1,075,000 to < $6,571,000 | $100 + 1.6% of amount > $1,075,000 |
| $6,571,000 and over | $88,036 + 2% of amount > $6,571,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $1,075,000 | Nil |
| $1,075,000 to < $6,571,000 | $100 + 1.6% of amount > $1,075,000 + 5% surcharge |
| $6,571,000 and over | $88,036 + 2% of amount > $6,571,000 + 5% surcharge |
Dates: Current for the 2026 land tax year (these rates are legislated for the 2024–2033 land tax years)
Source: State Revenue Office Victoria
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $50,000 | Nil |
| $50,000 to < $100,000 | $500 |
| $100,000 to < $300,000 | $975 |
| $300,000 to < $600,000 | $1,350 + 0.3% of amount > $300,000 |
| $600,000 to < $1,000,000 | $2,250 + 0.6% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $4,650 + 0.9% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $11,850 + 1.65% of amount > $1,800,000 |
| $3,000,000 and over | $31,650 + 2.65% of amount > $3,000,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $50,000 | Nil |
| $50,000 to < $100,000 | $2500 + 4% of amount > $50,000 |
| $100,000 to < $300,000 | $4975 + 4% of amount > $100,000 |
| $300,000 to < $600,000 | $13,350 + 4.3% of amount > $300,000 |
| $600,000 to < $1,000,000 | $26,250 + 4.6% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $44,650 + 4.9% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $83,850 + 5.65% of amount > $1,800,000 |
| $3,000,000 and over | $151,650 + 6.65% of amount > $3,000,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $25,000 | Nil |
| $25,000 to < $50,000 | $82 + 0.375% of amount > $25,000 |
| $50,000 to < $100,000 | $676 + 0.375% of amount > $50,000 |
| $100,000 to < $250,000 | $1,338 + 0.375% of amount > $100,000 |
| $250,000 to < $600,000 | $1,901 + 0.675% of amount > $250,000 |
| $600,000 to < $1,000,000 | $4,263 + 0.975% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $8,163 + 1.275% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $18,363 + 1.1072% of amount > $1,800,000 |
| $3,000,000 and over | $31,650 + 2.65% of amount > $3,000,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $25,000 | Nil |
| $25,000 to < $50,000 | $1,082 + 4.375% of amount > $25,000 |
| $50,000 to < $100,000 | $2,676 + 4.375% of amount > $50,000 |
| $100,000 to < $250,000 | $5,338 + 4.375% of amount > $100,000 |
| $250,000 to < $600,000 | $11,901 + 4.675% of amount > $250,000 |
| $600,000 to < $1,000,000 | $28,263 + 4.975% of amount > $600,000 |
| $1,000,000 to < $1,800,000 | $48,163 + 5.275% of amount > $1,000,000 |
| $1,800,000 to < $3,000,000 | $90,363 + 5.1072% of amount > $1,800,000 |
| $3,000,000 and over | $151,650 + 6.65% of amount > $3,000,000 |
Dates: Current at 2026
Source: Queensland Government Revenue Office
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $600,000 | Nil |
| $600,000 to < $1,000,000 | $500 + 1% of amount > $600,000 |
| $1,000,000 to < $3,000,000 | $4,500 + 1.65% of amount > $1,000,000 |
| $3,000,000 to < $5,000,000 | $37,500 + 1.25% of amount > $3,000,000 |
| $5,000,000 to < $10,000,000 | $62,500 + 1.75% of amount > $5,000,000 |
| $10,000,000 and over | $150,000 + 2.25% of amount > $10,000,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $600,000 | Nil |
| $600,000 to < $1,000,000 | $500 + 1% of amount > $600,000 |
| $1,000,000 to < $3,000,000 | $4,500 + 1.65% of amount > $1,000,000 |
| $3,000,000 to < $5,000,000 | $37,500 + 1.25% of amount > $3,000,000 |
| $5,000,000 to < $10,000,000 | $62,500 + 1.75% of amount > $5,000,000 |
| $10,000,000 and over | $150,000 + 2.25% of amount > $10,000,000 |
Foreign owners are subject to an additional 3% surcharge on taxable land valued at $350,000 or more.
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $350,000 | Nil |
| $350,000 to < $2,250,000 | $1,450 + 1.7% of amount > $350,000 |
| $2,250,000 to < $5,000,000 | $33,750 + 1.5% of amount > $2,250,000 |
| $5,000,000 to < $10,000,000 | $75,000 + 2.25% of amount > $5,000,000 |
| $10,000,000 and over | $187,500 + 2.75% of amount > $10,000,000 |
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $350,000 | Nil |
| $350,000 to < $2,250,000 | $1,450 + 1.7% of amount > $350,000 |
| $2,250,000 to < $5,000,000 | $33,750 + 1.5% of amount > $2,250,000 |
| $5,000,000 to < $10,000,000 | $75,000 + 2.25% of amount > $5,000,000 |
| $10,000,000 and over | $187,500 + 2.75% of amount > $10,000,000 |
Foreign trusts and companies are subject to an additional 3% surcharge on taxable land valued at $350,000 or more.
Dates: Current for the 2025–26 land tax year
Source: WA Government
| Aggregated Taxable Value of Land | Rate of Land Tax |
|---|---|
| $0 - $300,000 | Nil |
| $300,001 - $420,000 | Flat $300 |
| $420,000 - $1,000,000 | $300 + 0.25% of amount > $420,000 |
| $1,000,000 - $1,800,000 | $1,750 + 0.90% of amount > $1,000,000 |
| $1,800,000 - $5,000,000 | $8,950 + 1.80% of amount > $1,800,000 |
| $5,000,000 - $11,000,000 | $66,550 + 2.00% of amount > $5,000,000 |
| $11,000,000+ | $186,550 + 2.67% of amount > $11,000,000 |
MRIT is imposed on property in the Perth metropolitan region with a Land Tax liability and is calculated at a rate of 0.14 cents for every dollar of aggregated value in excess of $300,000.
Dates: Current as at 2026-27 tax year
Source: Revenue SA
| Total Taxable Site Value | Amount of Tax |
|---|---|
| Does not exceed $936,000 | Nil |
| Exceeds $936,000 but not $1,504,000 | $0.50 for every $100 or part of $100 above $936,000 |
| Exceeds $1,504,000 but not $2,188,000 | $2,840 plus $1.00 for every $100 or part of $100 above $1,504,000 |
| Exceeds $2,188,000 but not $3,504,000 | $9,680 plus $2.00 for every $100 or part of $100 above $2,188,000 |
| Exceeds $3,504,000 | $36,000 plus $2.40 for every $100 or part of $100 above $3,504,000 |
| Total Taxable Site Value | Amount of Tax |
|---|---|
| Does not exceed $25,000 | Nil |
| Exceeds $25,000 but not $936,000 | $125 plus $0.50 for every $100 or part of $100 above $25,000 |
| Exceeds $936,000 but not $1,504,000 | $4,680 plus $1.00 for every $100 or part of $100 above $936,000 |
| Exceeds $1,504,000 but not $2,188,000 | $10,360 plus $1.50 for every $100 or part of $100 above $1,504,000 |
| Exceeds $2,188,000 but not $3,504,000 | $20,620 plus $2.40 for every $100 or part of $100 above $2,188,000 |
| Exceeds $3,504,000 | $52,204 plus $2.40 for every $100 or part of $100 above $3,504,000 |
Dates: Current at 2026 (2025-26 tax year)
Source: State Revenue Office Tasmania
| Total Taxable Value | Land Tax Payable |
|---|---|
| < $125,000 | Nil |
| $125,000 to < $500,000 | $50 + 0.45% of amount > $125,000 |
| $500,000 and over | $1,737.50 + 1.5% of amount > $500,000 |
Foreign owners are subject to an additional 2% surcharge on taxable land value.
Dates: Current from 1 July 2026
Source: ACT Revenue Office
ACT land tax has no tax-free threshold. It is made up of a fixed charge plus a valuation charge based on the property's Average Unimproved Value (AUV), a rolling average over up to 5 years of unimproved land values.
Fixed charge: $1,778 per year (from 1 July 2026)
| Average Unimproved Value (AUV) | Valuation Charge |
|---|---|
| $0 to $150,000 | 0.54% of AUV |
| $150,000 to $275,000 | $810 + 0.64% of amount > $150,000 |
| $275,000 to $1,000,000 | $1,610 + 1.24% of amount > $275,000 |
| $1,000,000 to $2,000,000 | $10,600 + 1.25% of amount > $1,000,000 |
| $2,000,000 and over | $23,100 + 1.26% of amount > $2,000,000 |
Total land tax = fixed charge ($1,778) + valuation charge. Foreign owners are subject to an additional 0.75% surcharge on the AUV.
The Northern Territory does not impose land tax.
Land tax rates and policies can change annually. It is essential to stay informed about any updates that may affect your property tax obligations. We recommend checking with your state's revenue office or consulting a tax professional to ensure compliance with current regulations.
Use our Land Tax Calculator today to estimate your liability and make informed decisions about your property investments in Australia.