Land Tax Calculator
Calculate land tax for all Australian states and the ACT. Includes foreign owner surcharges, trust surcharges, and state-by-state comparison. 2024-25 rates.
State
New South Wales
NT has no land tax — not included.
Owner type
Property type
All States Comparison
Individual · $800,000| State | Threshold | Land Tax |
|---|---|---|
▶ NSW | $1,075,000 | Exempt |
SA | $723,000 | $385 |
WA | $300,000 | $1,550 |
VIC | $300,000 | $1,975 |
QLD | $600,000 | $2,500 |
TAS | $100,000 | $3,882 |
ACTHighest | None | $9,040 |
Individual owner · investment property · no foreign surcharge. Click any state to switch.
Land Tax Payable
$0
Exempt — no land tax applies
Estimate only — 2024-25 rates.
These are estimates based on published rates. Exact amounts depend on your specific land valuation, ownership structure, aggregated land holdings, and applicable exemptions. Always verify with your state revenue office.
Land tax is assessed on the total value of all taxable land you own in a state — not per individual property. If you own multiple properties, their values aggregate.
Key things to know
What is land tax in Australia?
Land tax is a state-based annual tax on the unimproved value of land you own. It applies to investment properties, vacant land, and holiday homes — but your principal place of residence is generally exempt. Every state sets its own thresholds and rates, so the same land value can attract very different tax bills depending on where the property is located. NSW and Victoria have among the highest effective rates for high-value properties, while Tasmania has the lowest threshold at $100,000.
Foreign owner surcharges
Foreign investors face significant additional surcharges on top of standard land tax. NSW imposes a 4% foreign surcharge on the full land value, as does Victoria. Queensland and Western Australia charge 3%. These surcharges apply on top of any standard land tax and can make Australian property investment considerably more expensive for non-residents. Foreign ownership is determined by FIRB rules and can include companies where foreigners hold significant interest.
Land tax aggregation — the key trap
One of the most misunderstood aspects of land tax is aggregation. States assess land tax on your total land value across all taxable properties you own within that state — not per property. Two investment properties each worth $400,000 in NSW gives you a combined $800,000 land value that comfortably clears the $1,075,000 threshold. But a third property could push you well into taxable territory. This is why investors buying their second or third property often find themselves facing land tax for the first time.
Trust and company structures
Holding property in trusts or companies generally attracts higher land tax rates. Victoria and NSW have reduced thresholds for trusts compared to individual investors. NSW also imposes a 0.25% trust surcharge on top of the standard rate. Queensland uses a separate, lower threshold and different rate schedule for companies and trusts. Discretionary trusts face the most restrictive treatment. Always get advice from a tax specialist before structuring investment property ownership.