New South Wales Land Tax Calculator
See how much land tax you could pay each year in New South Wales for the 2026 land tax year, including special trust rates and the foreign surcharge.
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Land tax in New South Wales at a glance
- Assessment
- 2026 land tax year
- Tax-free threshold
- $1,075,000
- Top marginal rate
- 2%
- Foreign owner surcharge
- 5%
Your home (principal place of residence) is exempt. Land tax applies to investment and holiday property, on total taxable land value.
Source: New South Wales revenue office
Your figures
Your land
Choose the location and enter the taxable land value.
Use the land (site) value from your valuation or assessment notice, not the property price. Add together the land values of every taxable property you own in this state. Your own home is generally exempt.
Choose the ownership type and whether the owner is foreign or absentee.
Estimates only, not financial or legal advice. Land tax rates, thresholds, exemptions, and aggregation and grouping rules change and vary with individual circumstances. Always confirm with the relevant state revenue office before relying on a figure.
Your result
What land tax costs in New South Wales
An individual holding taxable land in NSW, at three land values, under the rates above.
| Land value | Land tax a year | Share of land value |
|---|---|---|
| $1,400,000 | $5,300 | 0.38% |
| $1,850,000 | $12,500 | 0.68% |
| $2,250,000 | $18,900 | 0.84% |
Land value means the unimproved site value of all your taxable land added together, which is well below what the properties would sell for. These figures assume the land is not your home, since your principal place of residence is exempt, and that you are not a foreign owner. Companies and trusts are assessed differently in some states. Estimates only, not an assessment.
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Frequently asked questions
How is land tax calculated in NSW?
For the 2026 land tax year, you pay nothing up to the $1,075,000 threshold. Above it you pay $100 plus 1.6% of the combined land value above the threshold, and 2% above the $6,571,000 premium threshold. Both thresholds are frozen (indexation was removed from 2025). Land tax is assessed on the total land value of all the taxable New South Wales property you own at midnight 31 December.
Is my home exempt from NSW land tax?
Yes. Your principal place of residence is exempt, and so is primary production land. Land tax mainly affects investment properties, holiday homes and commercial land. It is based on land (site) value, not the property price.
How are trusts and foreign owners taxed in NSW?
Special trusts, which include most discretionary trusts, get no tax free threshold. They pay a flat 1.6% from the first dollar (2% above the premium threshold). Foreign owners pay a 5% surcharge on residential land value with no threshold, even when the land is under the normal land tax threshold.